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Registered Number: 06550084
England and Wales

 

 

 

CATHERINE ETCHELL ASSOCIATES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2025

End date: 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Catherine Etchell Associates Limited for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Catherine Etchell Associates Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Catherine Etchell Associates Limited, as a body, in accordance with the terms of our engagement letter dated 12 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Catherine Etchell Associates Limited and state those matters that we have agreed to state to the Board of Directors of Catherine Etchell Associates Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Catherine Etchell Associates Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Catherine Etchell Associates 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 of Catherine Etchell Associates Limited. You consider that Catherine Etchell Associates 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 Catherine Etchell Associates 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 statutory accounts
31 March 2026.



....................................................
The Dewan Partnership Ltd
8 Wheat Street
Brecon
LD3 7DG
12 October 2026
1
 
 
Notes
 
2026
£
  2025
£
Fixed assets      
Tangible fixed assets 3 8,129    5,133 
8,129    5,133 
Current assets      
Stocks 8,230    7,400 
Debtors 9,469    8,966 
Cash at bank and in hand 10,913    8,990 
28,612    25,356 
Creditors: amount falling due within one year (104,660)   (144,906)
Net current assets (76,048)   (119,550)
 
Total assets less current liabilities (67,919)   (114,417)
Net assets (67,919)   (114,417)
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account (67,921)   (114,419)
Shareholders' funds (67,919)   (114,417)
 


For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 12 October 2026 and were signed on its behalf by:


-------------------------------
Catherine ETCHELL
Director
2
General Information
Catherine Etchell Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 06550084, registration address Parc y Bedw, Libanus, Brecon, Powys, LD3 7AH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Computer Equipment 10% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2025 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 April 2025 15,683    1,000    5,114    21,797 
Additions 3,899    -    -    3,899 
Disposals -    -    -    - 
At 31 March 2026 19,582    1,000    5,114    25,696 
Depreciation
At 01 April 2025 11,512    672    4,480    16,664 
Charge for year 807    33    63    903 
On disposals -    -    -    - 
At 31 March 2026 12,319    705    4,543    17,567 
Net book values
Closing balance as at 31 March 2026 7,263    295    571    8,129 
Opening balance as at 01 April 2025 4,171    328    634    5,133 


4.

Share Capital

Allotted, called up and fully paid
2026
£
  2025
£
2 Class A shares of £1.00 each 2    2 
2    2 

3