UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

CHICHESTER CATTERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M De Lacy

REGISTERED OFFICE:

Harriers

Hunters Way

Chichester

West Sussex

PO19 5RB

REGISTERED NUMBER:

04567614 (England and Wales)

ACCOUNTANTS:

Evans Weir

The Victoria

25 St Pancras

Chichester

West Sussex

PO19 7LT

FIXED ASSETS

Tangible assets

4

26,118

26,667

CURRENT ASSETS

Debtors

5

11,866

15,098

Cash at bank

1,284

839

13,150

15,937

CREDITORS

Amounts falling due within one year

6

33,978

41,132

NET CURRENT LIABILITIES

(20,828

)

(25,195

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,290

1,472

CREDITORS

Amounts falling due after more than one year

7

-

1,769

NET ASSETS/(LIABILITIES)

5,290

(297

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

5,289

(298

)

SHAREHOLDERS' FUNDS

5,290

(297

)

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th July 2026 and were signed by:

M De Lacy - Director

1.	STATUTORY INFORMATION

Chichester Cattery Limited 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.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance and Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 5 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

23,246

16,129

39,375

Disposals

-

(2,815

)

(2,815

)

At 31st March 2026

23,246

13,314

36,560

DEPRECIATION

At 1st April 2025

-

12,708

12,708

Charge for year

-

373

373

Eliminated on disposal

-

(2,639

)

(2,639

)

At 31st March 2026

-

10,442

10,442

NET BOOK VALUE

At 31st March 2026

23,246

2,872

26,118

At 31st March 2025

23,246

3,421

26,667

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

10,846

14,056

Other debtors

1,020

1,042

11,866

15,098

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,632

3,701

Trade creditors

1

1

Amounts owed to associates

22,070

25,612

Taxation and social security

2,240

(217

)

Other creditors

8,035

12,035

33,978

41,132

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,769