REGISTERED NUMBER: 09065092 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 May 2025

for

CAT Sales & Marketing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M D Bell

SECRETARY:

R K Bell

REGISTERED OFFICE:

Rourke House Watermans Business Park

The Causeway

Staines

Staines-Upon-Thames

TW18 3BA

REGISTERED NUMBER:

09065092 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

2,318

1,810

CURRENT ASSETS

Cash at bank

349,072

397,811

CREDITORS

Amounts falling due within one year

5

46,500

122,050

NET CURRENT ASSETS

302,572

275,761

TOTAL ASSETS LESS CURRENT LIABILITIES

304,890

277,571

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

304,886

277,567

SHAREHOLDERS' FUNDS

304,890

277,571

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2025 and were signed by:

M D Bell - Director

1.	STATUTORY INFORMATION

CAT Sales & Marketing Limited 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.

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 of purchase, sale and marketing of timeshare facilities and is recognised as services are provided.

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

-

33% on cost

Computer equipment

-

33% on cost

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.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

1,330

6,824

8,154

Additions

199

962

1,161

At 31 May 2025

1,529

7,786

9,315

DEPRECIATION

At 1 June 2024

1,228

5,116

6,344

Charge for year

84

569

653

At 31 May 2025

1,312

5,685

6,997

NET BOOK VALUE

At 31 May 2025

217

2,101

2,318

At 31 May 2024

102

1,708

1,810

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Corporation tax

22,592

34,354

Directors' current accounts

556

556

Accrued expenses

23,352

87,140

46,500

122,050