2023-05-012024-04-302024-04-30false13263733CATHQUAD HOLDINGS LIMITED2025-01-21falseiso4217:GBPxbrli:pure132637332023-05-01132637332024-04-30132637332023-05-012024-04-30132637332022-05-01132637332023-04-30132637332022-05-012023-04-3013263733bus:SmallEntities2023-05-012024-04-3013263733bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3013263733bus:AbridgedAccounts2023-05-012024-04-3013263733bus:PrivateLimitedCompanyLtd2023-05-012024-04-3013263733core:WithinOneYear2024-04-3013263733core:AfterOneYear2024-04-3013263733core:WithinOneYear2023-04-3013263733core:AfterOneYear2023-04-3013263733core:ShareCapital2024-04-3013263733core:SharePremium2024-04-3013263733core:RevaluationReserve2024-04-3013263733core:OtherReservesSubtotal2024-04-3013263733core:RetainedEarningsAccumulatedLosses2024-04-3013263733core:ShareCapital2023-04-3013263733core:SharePremium2023-04-3013263733core:RevaluationReserve2023-04-3013263733core:OtherReservesSubtotal2023-04-3013263733core:RetainedEarningsAccumulatedLosses2023-04-3013263733core:LandBuildings2024-04-3013263733core:PlantMachinery2024-04-3013263733core:Vehicles2024-04-3013263733core:FurnitureFittings2024-04-3013263733core:OfficeEquipment2024-04-3013263733core:NetGoodwill2024-04-3013263733core:IntangibleAssetsOtherThanGoodwill2024-04-3013263733core:ListedExchangeTraded2024-04-3013263733core:UnlistedNon-exchangeTraded2024-04-3013263733core:LandBuildings2023-04-3013263733core:PlantMachinery2023-04-3013263733core:Vehicles2023-04-3013263733core:FurnitureFittings2023-04-3013263733core:OfficeEquipment2023-04-3013263733core:NetGoodwill2023-04-3013263733core:IntangibleAssetsOtherThanGoodwill2023-04-3013263733core:ListedExchangeTraded2023-04-3013263733core:UnlistedNon-exchangeTraded2023-04-3013263733core:LandBuildings2023-05-012024-04-3013263733core:PlantMachinery2023-05-012024-04-3013263733core:Vehicles2023-05-012024-04-3013263733core:FurnitureFittings2023-05-012024-04-3013263733core:OfficeEquipment2023-05-012024-04-3013263733core:NetGoodwill2023-05-012024-04-3013263733core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3013263733core:ListedExchangeTraded2023-05-012024-04-3013263733core:UnlistedNon-exchangeTraded2023-05-012024-04-3013263733core:MoreThanFiveYears2023-05-012024-04-3013263733core:Non-currentFinancialInstruments2024-04-3013263733core:Non-currentFinancialInstruments2023-04-3013263733dpl:CostSales2023-05-012024-04-3013263733dpl:DistributionCosts2023-05-012024-04-3013263733core:LandBuildings2023-05-012024-04-3013263733core:PlantMachinery2023-05-012024-04-3013263733core:Vehicles2023-05-012024-04-3013263733core:FurnitureFittings2023-05-012024-04-3013263733core:OfficeEquipment2023-05-012024-04-3013263733dpl:AdministrativeExpenses2023-05-012024-04-3013263733core:NetGoodwill2023-05-012024-04-3013263733core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3013263733dpl:GroupUndertakings2023-05-012024-04-3013263733dpl:ParticipatingInterests2023-05-012024-04-3013263733dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3013263733core:ListedExchangeTraded2023-05-012024-04-3013263733dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3013263733core:UnlistedNon-exchangeTraded2023-05-012024-04-3013263733dpl:CostSales2022-05-012023-04-3013263733dpl:DistributionCosts2022-05-012023-04-3013263733core:LandBuildings2022-05-012023-04-3013263733core:PlantMachinery2022-05-012023-04-3013263733core:Vehicles2022-05-012023-04-3013263733core:FurnitureFittings2022-05-012023-04-3013263733core:OfficeEquipment2022-05-012023-04-3013263733dpl:AdministrativeExpenses2022-05-012023-04-3013263733core:NetGoodwill2022-05-012023-04-3013263733core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3013263733dpl:GroupUndertakings2022-05-012023-04-3013263733dpl:ParticipatingInterests2022-05-012023-04-3013263733dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3013263733core:ListedExchangeTraded2022-05-012023-04-3013263733dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3013263733core:UnlistedNon-exchangeTraded2022-05-012023-04-3013263733core:NetGoodwill2024-04-3013263733core:IntangibleAssetsOtherThanGoodwill2024-04-3013263733core:LandBuildings2024-04-3013263733core:PlantMachinery2024-04-3013263733core:Vehicles2024-04-3013263733core:FurnitureFittings2024-04-3013263733core:OfficeEquipment2024-04-3013263733core:AfterOneYear2024-04-3013263733core:WithinOneYear2024-04-3013263733core:ListedExchangeTraded2024-04-3013263733core:UnlistedNon-exchangeTraded2024-04-3013263733core:ShareCapital2024-04-3013263733core:SharePremium2024-04-3013263733core:RevaluationReserve2024-04-3013263733core:OtherReservesSubtotal2024-04-3013263733core:RetainedEarningsAccumulatedLosses2024-04-3013263733core:NetGoodwill2023-04-3013263733core:IntangibleAssetsOtherThanGoodwill2023-04-3013263733core:LandBuildings2023-04-3013263733core:PlantMachinery2023-04-3013263733core:Vehicles2023-04-3013263733core:FurnitureFittings2023-04-3013263733core:OfficeEquipment2023-04-3013263733core:AfterOneYear2023-04-3013263733core:WithinOneYear2023-04-3013263733core:ListedExchangeTraded2023-04-3013263733core:UnlistedNon-exchangeTraded2023-04-3013263733core:ShareCapital2023-04-3013263733core:SharePremium2023-04-3013263733core:RevaluationReserve2023-04-3013263733core:OtherReservesSubtotal2023-04-3013263733core:RetainedEarningsAccumulatedLosses2023-04-3013263733core:NetGoodwill2022-05-0113263733core:IntangibleAssetsOtherThanGoodwill2022-05-0113263733core:LandBuildings2022-05-0113263733core:PlantMachinery2022-05-0113263733core:Vehicles2022-05-0113263733core:FurnitureFittings2022-05-0113263733core:OfficeEquipment2022-05-0113263733core:AfterOneYear2022-05-0113263733core:WithinOneYear2022-05-0113263733core:ListedExchangeTraded2022-05-0113263733core:UnlistedNon-exchangeTraded2022-05-0113263733core:ShareCapital2022-05-0113263733core:SharePremium2022-05-0113263733core:RevaluationReserve2022-05-0113263733core:OtherReservesSubtotal2022-05-0113263733core:RetainedEarningsAccumulatedLosses2022-05-0113263733core:AfterOneYear2023-05-012024-04-3013263733core:WithinOneYear2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3013263733core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3013263733core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3013263733core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3013263733core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3013263733core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3013263733core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3013263733core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3013263733core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3013263733core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3013263733core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3013263733core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3013263733bus:Director12023-05-012024-04-30

CATHQUAD HOLDINGS LIMITED

Registered Number
13263733
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

CATHQUAD HOLDINGS LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

CRITICOS, Georgios

Registered Address

4b High Street
Wheathampstead
St. Albans
AL4 8AA

Registered Number

13263733 (England and Wales)
CATHQUAD HOLDINGS LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,068,1141,068,114
Investments5050
1,068,1641,068,164
Current assets
Debtors351,213329,389
Cash at bank and on hand5,22625,997
356,439355,386
Creditors amounts falling due within one year(1,950)(2,000)
Net current assets (liabilities)354,489353,386
Total assets less current liabilities1,422,6531,421,550
Creditors amounts falling due after one year(742,422)(742,369)
Provisions for liabilities(100,000)(100,000)
Net assets580,231579,181
Capital and reserves
Called up share capital5050
Revaluation reserve590,225590,225
Profit and loss account(10,044)(11,094)
Shareholders' funds580,231579,181
The financial statements were approved and authorised for issue by the Director on 21 January 2025, and are signed on its behalf by:
CRITICOS, Georgios
Director
Registered Company No. 13263733
CATHQUAD HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from rendering of services
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred .
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 231,068,114
At 30 April 241,068,114
Net book value
At 30 April 241,068,114
At 30 April 231,068,114