Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312023-07-28truefalsetrue4falseNo description of principal activitytruefalse SC777267 2023-07-27 SC777267 2023-07-28 2024-12-31 SC777267 2023-01-01 2023-07-27 SC777267 2024-12-31 SC777267 c:Director1 2023-07-28 2024-12-31 SC777267 d:CurrentFinancialInstruments 2024-12-31 SC777267 d:Non-currentFinancialInstruments 2024-12-31 SC777267 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC777267 d:ShareCapital 2023-07-28 2024-12-31 SC777267 d:ShareCapital 2024-12-31 SC777267 d:SharePremium 2023-07-28 2024-12-31 SC777267 d:SharePremium 2024-12-31 SC777267 d:RetainedEarningsAccumulatedLosses 2023-07-28 2024-12-31 SC777267 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC777267 c:OrdinaryShareClass1 2023-07-28 2024-12-31 SC777267 c:OrdinaryShareClass1 2024-12-31 SC777267 c:OrdinaryShareClass2 2023-07-28 2024-12-31 SC777267 c:OrdinaryShareClass2 2024-12-31 SC777267 c:FRS102 2023-07-28 2024-12-31 SC777267 c:Audited 2023-07-28 2024-12-31 SC777267 c:FullAccounts 2023-07-28 2024-12-31 SC777267 c:PrivateLimitedCompanyLtd 2023-07-28 2024-12-31 SC777267 c:SmallCompaniesRegimeForAccounts 2023-07-28 2024-12-31 SC777267 6 2023-07-28 2024-12-31 SC777267 e:PoundSterling 2023-07-28 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC777267














GREEN CAT HYDROGEN DEVELOPMENTS LIMITED





INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
GREEN CAT HYDROGEN DEVELOPMENTS LIMITED
REGISTERED NUMBER:SC777267

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
4

  
4

Current assets
  

Debtors: amounts falling due after more than one year
 5 
2,136,742

Debtors: amounts falling due within one year
 5 
13,777

Cash at bank and in hand
 6 
763,101

  
2,913,620

Creditors: amounts falling due within one year
 7 
(14,039)

Net current assets
  
 
 
2,899,581

Total assets less current liabilities
  
2,899,585

  

Net assets
  
2,899,585


Capital and reserves
  

Called up share capital 
  
110

Share premium account
  
2,900,199

Profit and loss account
  
(724)

  
2,899,585


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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G Catto
Director

Date: 28 April 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 1

 
GREEN CAT HYDROGEN DEVELOPMENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


Comprehensive income for the period

Loss for the period
-
-
(724)
(724)


Contributions by and distributions to owners

Shares issued during the period
110
2,900,199
-
2,900,309


At 31 December 2024
110
2,900,199
(724)
2,899,585

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GREEN CAT HYDROGEN DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Green Cat Hydrogen Developments Limited is a private company limited by shares and incorporated in Scotland. The registered office is Stobo House, Midlothian Innovation Centre, Roslin, Midlothian, Scotland, EH25 9RE. The principal activity of the Company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months, following the date of approval of these financial statements. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

Page 3

 
GREEN CAT HYDROGEN DEVELOPMENTS LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
GREEN CAT HYDROGEN DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

The company has no employees other than the directors, who did not receive any remuneration. 


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
4



At 31 December 2024
4





5.


Debtors

2024
£

Due after more than one year

Amounts owed by subsidiaries
2,136,742

2,136,742


2024
£

Due within one year

Amounts owed by group undertakings
13,777

13,777



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
763,101

763,101


Page 5

 
GREEN CAT HYDROGEN DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
14,039

14,039



8.


Share capital

2024
£
Allotted, called up and fully paid


55 Ordinary A Shares shares of £1.00 each
55
55 Ordinary B Shares shares of £1.00 each
55

110


During the period the company issued the above noted shares. The Ordinary A shares were issued for a total consideration of £55. The Ordinary B Shares were issued for a total consideration of £2,900,254.


9.


Related party transactions

The company has taken advantage of the available exemption from disclosure of related party transactions with wholly owned group entities.


10.


Controlling party

The company is controlled by the board of directors. There is no overall controlling party.


11.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 28 April 2025 by Stuart Rose (Senior statutory auditor) on behalf of AAB Audit & Accountancy Limited.

Page 6