Seathwaite Boarding Cattery Limited

	Page
Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Financial Statements	6—7

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Company No. 03423596

Directors' Report For The Year Ended 31 December 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors

The directors who held office during the year were as follows:

Mr C Russell
Miss C Jell
Miss T Jell	Resigned	01/10/2025
Mr M Whibley	Resigned	01/10/2025

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr C Russell

Director

29/06/2026

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Seathwaite Boarding Cattery Limited

Accountants' Report

For The Year Ended 31 December 2025

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Seathwaite Boarding Cattery Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Seathwaite Boarding Cattery Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Seathwaite Boarding Cattery Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Seathwaite Boarding Cattery Limited and state those matters that we have agreed to state to the directors of Seathwaite Boarding Cattery Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Seathwaite Boarding Cattery Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Seathwaite Boarding Cattery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Seathwaite Boarding Cattery Limited . You consider that Seathwaite Boarding Cattery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Seathwaite Boarding Cattery Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29/06/2026

Beresfords

Chartered Certified Accountants

1-2 Rhodium Point

Spindle Close

Hawkinge, Folkestone

Kent

CT18 7TQ

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Seathwaite Boarding Cattery Limited

Profit and Loss Account

For The Year Ended 31 December 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		67,417	70,555
Cost of sales		(8,051 )	(9,680 )

GROSS PROFIT		59,366	60,875

Administrative expenses		(104,746 )	(96,270 )
Other operating income		41,657	33,319

OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR		(3,723 )	(2,076 )

The notes on pages 6 to 7 form part of these financial statements.

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Seathwaite Boarding Cattery Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		43		57

			43		57
CURRENT ASSETS
Debtors	5	285		563
Cash at bank and in hand		22,663		12,708

		22,948		13,271
Creditors: Amounts Falling Due Within One Year	6	(21,413 )		(8,027 )

NET CURRENT ASSETS (LIABILITIES)			1,535		5,244

TOTAL ASSETS LESS CURRENT LIABILITIES			1,578		5,301

NET ASSETS			1,578		5,301

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			1,478		5,201

SHAREHOLDERS' FUNDS			1,578		5,301

For the year ending 31 December 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mr C Russell

Director

29/06/2026

The notes on pages 6 to 7 form part of these financial statements.

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Seathwaite Boarding Cattery Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Seathwaite Boarding Cattery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03423596 . The registered office is Seathwaite, Green Lane, Rhodes Minnis, Canterbury, Kent, CT4 6XU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.6. Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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Seathwaite Boarding Cattery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	1,001

As at 31 December 2025	1,001

Depreciation
As at 1 January 2025	944
Provided during the period	14

As at 31 December 2025	958

Net Book Value
As at 31 December 2025	43

As at 1 January 2025	57

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	285	563

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	19,444	6,456
Taxation and social security	1,969	1,571

	21,413	8,027

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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