CATTON HOME IMPROVEMENTS LTD

Company Registration Number:
08156968 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

CATTON HOME IMPROVEMENTS LTD

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

CATTON HOME IMPROVEMENTS LTD

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 98,282 107,693
Total fixed assets: 98,282 107,693
Current assets
Stocks: 24,992 45,113
Debtors:   28,368 2,786
Cash at bank and in hand: 828 38,992
Total current assets: 54,188 86,891
Creditors: amounts falling due within one year: 4 (193,055) (251,734)
Net current assets (liabilities): (138,867) (164,843)
Total assets less current liabilities: (40,585) (57,150)
Creditors: amounts falling due after more than one year: 5 (55,084) (70,672)
Provision for liabilities: (273) (394)
Total net assets (liabilities): (95,942) (128,216)
Capital and reserves
Called up share capital: 45,100 45,100
Profit and loss account: (141,042) (173,316)
Shareholders funds: (95,942) (128,216)

The notes form part of these financial statements

CATTON HOME IMPROVEMENTS LTD

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 May 2026
and signed on behalf of the board by:

Name: M Woodford
Status: Director

The notes form part of these financial statements

CATTON HOME IMPROVEMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Tangible fixed assets and depreciation policy

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Computer Equipment 25% reducing balance Plant and Machinery 15% reducing balance Motor Vehicles 25% reducing balance

Intangible fixed assets and amortisation policy

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

Valuation and information policy

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Other accounting policies

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

CATTON HOME IMPROVEMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 16 15

CATTON HOME IMPROVEMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible Assets

Total
Cost £
At 01 September 2024 253,640
Additions 3,581
At 31 August 2025 257,221
Depreciation
At 01 September 2024 145,947
Charge for year 12,992
At 31 August 2025 158,939
Net book value
At 31 August 2025 98,282
At 31 August 2024 107,693

CATTON HOME IMPROVEMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Creditors: amounts falling due within one year note

Trade Creditors £42,156 Bank and Overdraft £19,959 PAYE £12,941 Accruals £15,301 Other £1,356 HP £4,373 Directors Loans £34,939 VAT £62,030

CATTON HOME IMPROVEMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Creditors: amounts falling due after more than one year note

Bank and Overdraft £40,000 HP £15,084