Catherine Bennett Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09496038 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CATHERINE BENNETT LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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

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.

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

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.

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

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

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.

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