Company registration number 15219083 (England and Wales)
CATTON MANUFACTURING GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
CATTON MANUFACTURING GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CATTON MANUFACTURING GROUP LIMITED
BALANCE SHEET
AS AT
31 JULY 2024
31 July 2024
- 1 -
2024
Notes
£
£
Fixed assets
Investments
3
6,000,000
Current assets
Cash at bank and in hand
1
Creditors: amounts falling due within one year
4
(2,000,000)
Net current liabilities
(1,999,999)
Net assets
4,000,001
Capital and reserves
Called up share capital
5
100
Share premium account
6
2,999,901
Profit and loss reserves
6
1,000,000
Total equity
4,000,001

The notes on pages 2 to 4 form part of these financial statements.

For the financial Period ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 February 2025
..............................................
Mr N Catton
Director
Company registration number 15219083 (England and Wales)
CATTON MANUFACTURING GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024
- 2 -
1
Accounting policies
Company information

Catton Manufacturing Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 33-35 Kings Road, Hay Mills, Birmingham, B25 8JB. The company registration number is 15219083.

1.1
Reporting period

The Company was incorporated on 18 October 2023, therefore the financial statements reflect the trading activities for the first 10 months trading ended 31 July 2024 and there are no comparatives.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.5
Financial instruments
Basic financial assets

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Basic financial liabilities

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest method.

CATTON MANUFACTURING GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 3 -
1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2024
Number
Total
1
3
Fixed asset investments
2024
£
Shares in group undertakings and participating interests
6,000,000
Movements in fixed asset investments
Shares in subsidiaries
£
Cost
At 18 November 2023
-
Additions
6,000,000
At 31 July 2024
6,000,000
Carrying amount
At 31 July 2024
6,000,000
4
Creditors: amounts falling due within one year
2024
£
Other creditors
2,000,000

Loan notes included within other creditors of £2,000,000 are non-qualifying corporate bonds that are unsecured and carry no interest.

CATTON MANUFACTURING GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2024
- 4 -
5
Called up share capital
2024
2024
Ordinary share capital
Number
£
Issued and fully paid
100 Ordinary shares of £1 each
100
100

On 18 October 2023, the Company issued 1 Ordinary share in the capital of the Company with a nominal value of £1. The consideration received was £1.

On 15 December 2023 the Company issued 99 Ordinary shares of £1 each in the capital of the Company with an aggregate nominal value of £99. This was a non-cash consideration issue, therefore no consideration was received.

6
Reserves
Share premium

This reserve records the value of allotted and fully paid share capital, paid in excess of nominal value.

Profit and loss account

This reserve records all current retained profits and losses.

7
Controlling party

The Company is controlled by N Catton by virtue of his shareholding in the business.

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