Company Registration No. 4574817 (England and Wales)
Category Development Consulting Limited
Unaudited accounts
for the year ended 31 March 2023
Category Development Consulting Limited
Unaudited accounts
Contents
Category Development Consulting Limited
Company Information
for the year ended 31 March 2023
Directors
Karen L Field
Jeremy R Thomas
Company Number
4574817 (England and Wales)
Registered Office
95 Tithe Barn Drive
Bray
Maidenhead
Berkshire
SL6 2DD
England
Accountants
Blue Cube Accountants Limited
Britwell Grange
Britwell Road
Burnham
SL1 8DF
Category Development Consulting Limited
Statement of financial position
as at 31 March 2023
Cash at bank and in hand
5,883
26,118
Creditors: amounts falling due within one year
(10,803)
(32,960)
Net current (liabilities)/assets
(840)
86
Net (liabilities)/assets
(447)
673
Called up share capital
203
203
Profit and loss account
(650)
470
Shareholders' funds
(447)
673
For the year ending 31 March 2023 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 27 December 2023 and were signed on its behalf by
Jeremy R Thomas
Director
Company Registration No. 4574817
Category Development Consulting Limited
Notes to the Accounts
for the year ended 31 March 2023
Category Development Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 4574817. The registered office is 95 Tithe Barn Drive, Bray, Maidenhead, Berkshire, SL6 2DD, England.
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
The accounts are presented in £ sterling.
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 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:
Computer equipment
33% reducing balance
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.
Category Development Consulting Limited
Notes to the Accounts
for the year ended 31 March 2023
3
Tangible fixed assets
Computer equipment
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
670
11,041
Loans from directors
5,931
11,722
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
Advances to the directors were £12,056 these were fully repaid in the year. £2,000 interest was paid on the loan.
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
