IRIS Accounts Production v26.1.0.640 09496038 director 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09496038 2025-03-31 09496038 2026-03-31 09496038 2025-04-01 2026-03-31 09496038 2024-03-31 09496038 2024-04-01 2025-03-31 09496038 2025-03-31 09496038 ns15:EnglandWales 2025-04-01 2026-03-31 09496038 ns14:PoundSterling 2025-04-01 2026-03-31 09496038 ns10:Director1 2025-04-01 2026-03-31 09496038 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09496038 ns10:SmallEntities 2025-04-01 2026-03-31 09496038 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09496038 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 09496038 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09496038 ns10:FullAccounts 2025-04-01 2026-03-31 09496038 1 2025-04-01 2026-03-31 09496038 ns10:CompanySecretary1 2025-04-01 2026-03-31 09496038 ns10:RegisteredOffice 2025-04-01 2026-03-31 09496038 ns5:CurrentFinancialInstruments 2026-03-31 09496038 ns5:CurrentFinancialInstruments 2025-03-31 09496038 ns5:Non-currentFinancialInstruments 2026-03-31 09496038 ns5:Non-currentFinancialInstruments 2025-03-31 09496038 ns5:ShareCapital 2026-03-31 09496038 ns5:ShareCapital 2025-03-31 09496038 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 09496038 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09496038 ns5:NetGoodwill 2025-04-01 2026-03-31 09496038 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 09496038 ns5:FurnitureFittings 2025-04-01 2026-03-31 09496038 ns5:MotorVehicles 2025-04-01 2026-03-31 09496038 ns5:ComputerEquipment 2025-04-01 2026-03-31 09496038 ns5:NetGoodwill 2025-03-31 09496038 ns5:NetGoodwill 2026-03-31 09496038 ns5:NetGoodwill 2025-03-31 09496038 ns5:LandBuildings 2025-03-31 09496038 ns5:FurnitureFittings 2025-03-31 09496038 ns5:MotorVehicles 2025-03-31 09496038 ns5:ComputerEquipment 2025-03-31 09496038 ns5:LandBuildings 2025-04-01 2026-03-31 09496038 ns5:LandBuildings 2026-03-31 09496038 ns5:FurnitureFittings 2026-03-31 09496038 ns5:MotorVehicles 2026-03-31 09496038 ns5:ComputerEquipment 2026-03-31 09496038 ns5:LandBuildings 2025-03-31 09496038 ns5:FurnitureFittings 2025-03-31 09496038 ns5:MotorVehicles 2025-03-31 09496038 ns5:ComputerEquipment 2025-03-31 09496038 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 09496038 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09496038 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 09496038 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 09496038 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-31 09496038 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 09496038 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2026-03-31 09496038 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-03-31 09496038 ns5:Secured 2026-03-31 09496038 ns5:Secured 2025-03-31 09496038 ns10:Director1 1 2025-03-31 09496038 ns10:Director1 1 2024-03-31 09496038 ns10:Director1 1 2025-04-01 2026-03-31 09496038 ns10:Director1 1 2024-04-01 2025-03-31 09496038 ns10:Director1 1 2026-03-31 09496038 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: 09496038 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CATHERINE BENNETT LTD

| CATHERINE BENNETT LTD (REGISTERED NUMBER: 09496038) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CATHERINE BENNETT LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | Mrs C E Bennett

| SECRETARY: | W W Bennett

| REGISTERED OFFICE: | Wheal Harmony House

| Solomon Road

| Redruth

| Cornwall

| TR15 1FD

| REGISTERED NUMBER: | 09496038 (England and Wales)

| ACCOUNTANT: | Catherine Bennett Ltd

| Chartered Accountant

| Wheal Harmony House

| Solomon Road

| Redruth

| Cornwall

| TR15 1FD

| CATHERINE BENNETT LTD (REGISTERED NUMBER: 09496038) |

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 31/3/26 | 31/3/25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 296,143 |  | 309,165 |  |

296,143 |  | 309,165 |  |

CURRENT ASSETS

Stocks | 100 |  | 200 |  |

Debtors | 6 | 28,394 |  | 69,777 |  |

Cash at bank | 80,885 |  | 52,781 |  |

109,379 |  | 122,758 |  |

CREDITORS

Amounts falling due within one year | 7 | 125,001 |  | 115,972 |  |

NET CURRENT (LIABILITIES)/ASSETS | (15,622 | ) | 6,786 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 280,521 |  | 315,951 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (91,215 | ) | (113,437 | ) |

PROVISIONS FOR LIABILITIES | (3,579 | ) | (9,085 | ) |

NET ASSETS | 185,727 |  | 193,429 |  |

CAPITAL AND RESERVES

Called up share capital | 110 |  | 110 |  |

Retained earnings | 185,617 |  | 193,319 |  |

SHAREHOLDERS' FUNDS | 185,727 |  | 193,429 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| CATHERINE BENNETT LTD (REGISTERED NUMBER: 09496038) |

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

Mrs C E Bennett - Director

| CATHERINE BENNETT LTD (REGISTERED NUMBER: 09496038) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Catherine Bennett Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 5% on cost and not provided

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| CATHERINE BENNETT LTD (REGISTERED NUMBER: 09496038) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2025 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 75,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 75,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 282,825 |  | 13,581 |  | 62,019 |  | 9,540 |  | 367,965 |  |

| Additions | - |  | - |  | - |  | 1,265 |  | 1,265 |  |

| At 31 March 2026 | 282,825 |  | 13,581 |  | 62,019 |  | 10,805 |  | 369,230 |  |

| DEPRECIATION

| At 1 April 2025 | 500 |  | 12,483 |  | 37,211 |  | 8,606 |  | 58,800 |  |

| Charge for year | 500 |  | 505 |  | 12,404 |  | 878 |  | 14,287 |  |

| At 31 March 2026 | 1,000 |  | 12,988 |  | 49,615 |  | 9,484 |  | 73,087 |  |

| NET BOOK VALUE

| At 31 March 2026 | 281,825 |  | 593 |  | 12,404 |  | 1,321 |  | 296,143 |  |

| At 31 March 2025 | 282,325 |  | 1,098 |  | 24,808 |  | 934 |  | 309,165 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/26 |  | 31/3/25

£ | £ |

| Trade debtors | 16,028 |  | 20,098 |  |

| Other debtors | 7,100 |  | 11,957 |  |

| Directors' current accounts | - |  | 33,126 |  |

| Prepayments | 5,266 |  | 4,596 |  |

28,394 |  | 69,777 |  |

| CATHERINE BENNETT LTD (REGISTERED NUMBER: 09496038) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/26 |  | 31/3/25

£ | £ |

| Bank loans and overdrafts | 15,426 |  | 17,651 |  |

| Trade creditors | 6,798 |  | 5,110 |  |

| Tax | 31,300 |  | 45,283 |  |

| Social security and other taxes | 3,345 |  | 6,476 |  |

| VAT | 16,877 |  | 16,709 |  |

| Other creditors | 260 |  | 5,204 |  |

| Credit card | 1,532 |  | 2,451 |  |

| Directors' current accounts | 22,689 |  | - |  |

| Accruals and deferred income | 26,774 |  | 17,088 |  |

125,001 |  | 115,972 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/3/26 |  | 31/3/25

£ | £ |

| Bank loans - 1-2 years | 30,851 |  | 22,854 |  |

| Bank loans - 2-5 years | 38,001 |  | 50,476 |  |

| Bank loans more 5 yr by instal | 22,363 |  | 40,107 |  |

91,215 |  | 113,437 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 22,363 |  | 40,107 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/3/26 |  | 31/3/25

£ | £ |

| Bank loans | 106,641 |  | 131,088 |  |

| The bank loan of £106,641 (2025 £131,088) is secured in favour of Barclays Security Trustee Ltd with a fixed and floating charge over all the property or undertaking of the company and a negative pledge and a second fixed charge over Wheal Harmony House including negative pledge.

| CATHERINE BENNETT LTD (REGISTERED NUMBER: 09496038) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31/3/26 |  | 31/3/25

£ | £ |

| Mrs C E Bennett

| Balance outstanding at start of year | 33,126 |  | 4,738 |  |

| Amounts advanced | 53,478 |  | 104,482 |  |

| Amounts repaid | (109,293 | ) | (76,094 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (22,689 | ) | 33,126 |  |