Catherine Tregenna Ltd - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 06290800 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

FOR

CATHERINE TREGENNA LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms Catherine Tregenna

REGISTERED OFFICE:

10 Parc Howard Avenue

Llanelli

Carmarthenshire

SA15 3JY

REGISTERED NUMBER:

06290800 (England and Wales)

FIXED ASSETS

Intangible assets

4

9,750

9,750

Tangible assets

5

188

778

9,938

10,528

CURRENT ASSETS

Debtors

161,292

205,197

Cash at bank

6,548

12,980

167,840

218,177

CREDITORS

Amounts falling due within one year

22,978

61,798

NET CURRENT ASSETS

144,862

156,379

TOTAL ASSETS LESS CURRENT LIABILITIES

154,800

166,907

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

154,680

166,787

SHAREHOLDERS' FUNDS

154,800

166,907

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 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.

All the members have consented to the preparation of an abridged Profit and Loss and an abridged Balance Sheet for the year ended 31st March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th December 2023 and were signed by:

Ms Catherine Tregenna - Director

1.	STATUTORY INFORMATION

Catherine Tregenna 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 2007. The director believes that the goodwill has a residual value of £9,750 and therefore there is no amortisation for this period.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

Going concern basis of accounting

The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the director considers appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2022

and 31st March 2023

30,000

AMORTISATION

At 1st April 2022

and 31st March 2023

20,250

NET BOOK VALUE

At 31st March 2023

9,750

At 31st March 2022

9,750

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2022

and 31st March 2023

11,357

DEPRECIATION

At 1st April 2022

10,579

Charge for year

590

At 31st March 2023

11,169

NET BOOK VALUE

At 31st March 2023

188

At 31st March 2022

778

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2023 and 31st March 2022:

2023

2022

£

£

Ms Catherine Tregenna

Balance outstanding at start of year

161,730

-

Amounts advanced

-

161,730

Amounts repaid

(40,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

121,730

161,730

Interest is charged at 2%.