1 January 2024 false No description of principal activity Taxfiler 2024.6 NI018970business:PrivateLimitedCompanyLtd2024-01-012024-12-31 NI0189702023-12-31 NI0189702024-01-012024-12-31 NI018970business:AuditExemptWithAccountantsReport2024-01-012024-12-31 NI018970business:FilletedAccounts2024-01-012024-12-31 NI0189702024-12-31 NI018970business:Director12024-01-012024-12-31 NI018970business:RegisteredOffice2024-01-012024-12-31 NI0189702023-12-31 NI018970core:WithinOneYear2024-12-31 NI018970core:WithinOneYear2023-12-31 NI018970core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 NI018970core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 NI018970core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 NI018970core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 NI018970core:PreviouslyStatedAmount2024-12-31 NI018970core:PreviouslyStatedAmount2023-12-31 NI018970business:SmallEntities2024-01-012024-12-31 NI018970countries:NorthernIreland2024-01-012024-12-31 NI0189702023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI018970 (Northern Ireland)
John K. Cathcart Limited Unaudited accounts for the year ended 31 December 2024
John K. Cathcart Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
John K. Cathcart Limited Company Information for the year ended 31 December 2024
Director
Alan Cathcart
Company Number
NI018970 (Northern Ireland)
Registered Office
62 Killadeas Road Trory Enniskillen Co. Fermanagh BT94 2FH
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
- 3 -
Accountants' report to the Board of Directors on the unaudited financial statements of John K. Cathcart Limited for the year ended 31 December 2024
In accordance with our terms of engagement, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 December 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
MacNeary Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW 24 September 2025
- 4 -
John K. Cathcart Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
4
2 
2 
Current assets
Debtors
5
456,440 
406,434 
Cash at bank and in hand
1,857 
4,587 
458,297 
411,021 
Creditors: amounts falling due within one year
6
(973)
(2,473)
Net current assets
457,324 
408,548 
Net assets
457,326 
408,550 
Capital and reserves
Called up share capital
69,600 
69,600 
Profit and loss account
387,726 
338,950 
Shareholders' funds
457,326 
408,550 
For the year ending 31 December 2024 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 director acknowledges his 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 and authorised for issue on 24 September 2025 and were signed on its behalf by
Alan Cathcart Director Company Registration No. NI018970
- 5 -
John K. Cathcart Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
John K. Cathcart Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI018970. The registered office is 62 Killadeas Road, Trory, Enniskillen, Co. Fermanagh, BT94 2FH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
2 
Valuation at 31 December 2024
2 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
145,000 
95,000 
Other debtors
311,440 
311,434 
456,440 
406,434 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
473 
1,973 
Accruals
500 
500 
973 
2,473 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -