Company Registration No. NI640234 (Northern Ireland)
Alan Cathcart Limited
Unaudited accounts
for the year ended 31 December 2024
Alan Cathcart Limited
Unaudited accounts
Contents
Alan Cathcart Limited
Company Information
for the year ended 31 December 2024
Company Number
NI640234 (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
Accountants' report to the Board of Directors on the unaudited financial statements of Alan 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
Alan Cathcart Limited
Statement of financial position
as at 31 December 2024
Tangible assets
96,785
94,914
Cash at bank and in hand
6,429
1,593
Creditors: amounts falling due within one year
(120,940)
(106,621)
Net current liabilities
(105,326)
(105,028)
Net liabilities
(8,541)
(10,114)
Called up share capital
1
1
Profit and loss account
(8,542)
(10,115)
Shareholders' funds
(8,541)
(10,114)
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. NI640234
Alan Cathcart Limited
Notes to the Accounts
for the year ended 31 December 2024
Alan Cathcart Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI640234. 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4% Straight Line
4
Tangible fixed assets
Plant & machinery
At 31 December 2024
116,633
At 31 December 2024
19,848
At 31 December 2024
96,785
At 31 December 2023
94,914
Amounts falling due after more than one year
Alan Cathcart Limited
Notes to the Accounts
for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024
2023
Loans from directors
105,442
89,942
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).