1 April 2024 false No description of principal activity Taxfiler 2024.6 true 14752981business:PrivateLimitedCompanyLtd2024-04-012025-03-31 147529812024-03-31 147529812024-04-012025-03-31 14752981business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 14752981business:FilletedAccounts2024-04-012025-03-31 147529812025-03-31 14752981business:Director12024-04-012025-03-31 14752981business:RegisteredOffice2024-04-012025-03-31 147529812024-03-31 14752981core:WithinOneYear2025-03-31 14752981core:WithinOneYear2024-03-31 14752981core:AfterOneYear2025-03-31 14752981core:AfterOneYear2024-03-31 14752981core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 14752981core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 14752981core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 14752981core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 14752981core:PreviouslyStatedAmount2025-03-31 14752981core:PreviouslyStatedAmount2024-03-31 14752981business:SmallEntities2024-04-012025-03-31 14752981countries:EnglandWales2024-04-012025-03-31 14752981core:MotorVehicles2024-04-012025-03-31 14752981core:MotorVehicles2024-03-31 14752981core:MotorVehicles2025-03-31 14752981business:OrdinaryShareClass12024-04-012025-03-31 14752981business:OrdinaryShareClass12023-04-012024-03-31 14752981business:OrdinaryShareClass22024-04-012025-03-31 14752981business:OrdinaryShareClass22023-04-012024-03-31 14752981business:OrdinaryShareClass32024-04-012025-03-31 14752981business:OrdinaryShareClass32023-04-012024-03-31 14752981business:AllOrdinaryShares2024-04-012025-03-31 14752981business:AllOrdinaryShares2023-04-012024-03-31 14752981business:Director112024-04-012025-03-31 14752981business:Director112024-03-31 14752981business:Director112025-03-31 1475298112024-04-012025-03-31 147529812023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14752981 (England and Wales)
A Catlow Complete Utilities Ltd Unaudited accounts for the year ended 31 March 2025
A Catlow Complete Utilities Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
A Catlow Complete Utilities Ltd Company Information for the year ended 31 March 2025
Director
A Catlow
Company Number
14752981 (England and Wales)
Registered Office
Catlows Ltd Pastures Road Mexborough South Yorkshire S64 0JJ England
Accountants
Woolley & Co - Accountants and Chartered Tax Advisors Crown House, York Road Shiptonthorpe York East Yorkshire YO43 3PF
- 3 -
A Catlow Complete Utilities Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
56,375 
- 
Current assets
Inventories
371,687 
- 
Debtors
5
578,524 
- 
Cash at bank and in hand
6,124 
1 
956,335 
1 
Creditors: amounts falling due within one year
6
(822,633)
- 
Net current assets
133,702 
1 
Total assets less current liabilities
190,077 
1 
Creditors: amounts falling due after more than one year
7
(34,331)
- 
Net assets
155,746 
1 
Capital and reserves
Called up share capital
8
100 
1 
Profit and loss account
155,646 
- 
Shareholders' funds
155,746 
1 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2026 and were signed on its behalf by
A Catlow Director Company Registration No. 14752981
- 4 -
A Catlow Complete Utilities Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
A Catlow Complete Utilities Ltd is a private company, limited by shares, registered in England and Wales, registration number 14752981. The registered office is Catlows Ltd, Pastures Road, Mexborough, South Yorkshire, S64 0JJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance basis
Going concern
The company has taken legal proceedings against a customer. The outcome is uncertain and as such no inclusion of any balances from those proceedings is included within these accounts. The company is also due an amount of £441,785 from a related undertaking which is in adminstration, and is itself involved with legal proceedings and whilst there maybe uncertainty about collection of the related party balance, the director is confident that the matter will be resolved and the company is deemed a going concern.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. The work in progress has been valued by the director from information available to him.
- 5 -
A Catlow Complete Utilities Ltd Notes to the Accounts for the year ended 31 March 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2024
- 
Additions
61,500 
At 31 March 2025
61,500 
Depreciation
Charge for the year
5,125 
At 31 March 2025
5,125 
Net book value
At 31 March 2025
56,375 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
441,785 
- 
Other debtors
136,739 
- 
578,524 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
54,577 
- 
Obligations under finance leases and hire purchase contracts
14,532 
- 
Trade creditors
622,848 
- 
Taxes and social security
126,433 
- 
Other creditors
1,743 
- 
Accruals
2,500 
- 
822,633 
- 
- 6 -
A Catlow Complete Utilities Ltd Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
34,331 
- 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
45 Ordinary shares of £1 each
45 
- 
45 Ordinary B shares of £1 each
45 
- 
10 Ordinary C shares of £1 each
10 
1 
100 
1 
Shares issued during the period:
45 Ordinary shares of £1 each
45 
45 Ordinary B shares of £1 each
45 
9 Ordinary C shares of £1 each
9 
99 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
A Catlow
Loan
- 
102,236 
- 
102,236 
- 
102,236 
- 
102,236 
10
Post balance sheet events
The company is involved in a legal dispute with a customer. At the date of these accounts being approved, there is no final outcome. Accordingly any disputed balances due by the customer are excluded. This is in line with the prudency concept in preparation of these financial statements.
11
Average number of employees
During the year the average number of employees was 9 (2024: 1).
- 7 -