Company Registration No. 8414776 (England and Wales)
Catley Chilled Foods Ltd
Unaudited accounts
for the year ended 31 March 2026
Catley Chilled Foods Ltd
Unaudited accounts
Contents
Catley Chilled Foods Ltd
Company Information
for the year ended 31 March 2026
Directors
Mr R Catley
Mr A Catley
Mr T Catley
Mr T Catley
Company Number
8414776 (England and Wales)
Registered Office
Unit V2 Imperial Way
Commerce Park
Frome
BA11 2FD
Accountants
Brewer and Company
1 Abbotsleigh House
3 Dalton Road
Eastbourne
East Sussex
BN20 7NP
Catley Chilled Foods Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
1,954,962
1,879,438
Inventories
200,000
145,000
Cash at bank and in hand
83,994
203,176
Creditors: amounts falling due within one year
(772,234)
(823,178)
Net current liabilities
(415,377)
(475,002)
Net assets
1,539,585
1,404,436
Called up share capital
22,500
22,500
Profit and loss account
1,517,085
1,381,936
Shareholders' funds
1,539,585
1,404,436
For the year ending 31 March 2026 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 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 of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by
Mr R Catley
Director
Company Registration No. 8414776
Catley Chilled Foods Ltd
Notes to the Accounts
for the year ended 31 March 2026
Catley Chilled Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 8414776. The registered office is Unit V2 Imperial Way, Commerce Park, Frome, BA11 2FD.
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.
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.
The accounts have been prepared under the historical cost convention
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:
Land & buildings
Land is not depreciated. Buildings are depreciated after taking account of residual values.
Plant & machinery
25% per annum on the reducing instalment basis
Motor vehicles
25% per annum on the reducing instalment basis
Catley Chilled Foods Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
1,718,855
52,880
497,742
2,269,477
Additions
-
-
211,050
211,050
Disposals
-
-
(57,000)
(57,000)
At 31 March 2026
1,718,855
52,880
651,792
2,423,527
At 1 April 2025
-
52,880
337,159
390,039
Charge for the year
-
-
93,000
93,000
On disposals
-
-
(14,474)
(14,474)
At 31 March 2026
-
52,880
415,685
468,565
At 31 March 2026
1,718,855
-
236,107
1,954,962
At 31 March 2025
1,718,855
-
160,583
1,879,438
Freehold land is not depreciated. Freehold buildings are stated at cost less accumulated depreciation and impairment. The directors have reviewed the estimated useful economic lives and residual values of the buildings and consider that their estimated residual values are not less than their carrying amounts. Accordingly, the depreciable amount at the reporting date is nil and no depreciation charge has been recognised. Residual values and useful economic lives are reviewed at each reporting date and revised where appropriate.
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
203,608
282,324
Loans from directors
571,115
543,343
Amounts due to directors are unsecured and interest free. There are no fixed terms for repayment.
8
Average number of employees
During the year the average number of employees was 11 (2025: 11).