Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 14545336 Mr Michael Catlin Mr Ryan Catlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14545336 2024-03-31 14545336 2025-03-31 14545336 2024-04-01 2025-03-31 14545336 frs-core:ShareCapital 2025-03-31 14545336 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14545336 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14545336 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14545336 frs-bus:SmallEntities 2024-04-01 2025-03-31 14545336 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14545336 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14545336 frs-core:CostValuation 2024-03-31 14545336 frs-core:AdditionsToInvestments 2025-03-31 14545336 frs-core:CostValuation 2025-03-31 14545336 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 14545336 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 14545336 frs-bus:Director1 2024-04-01 2025-03-31 14545336 frs-bus:Director1 2024-03-31 14545336 frs-bus:Director1 2025-03-31 14545336 frs-bus:Director2 2024-04-01 2025-03-31 14545336 frs-bus:Director2 2024-03-31 14545336 frs-bus:Director2 2025-03-31 14545336 frs-countries:EnglandWales 2024-04-01 2025-03-31 14545336 2023-03-31 14545336 2024-03-31 14545336 2023-04-01 2024-03-31 14545336 frs-core:ShareCapital 2024-03-31 14545336 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14545336
Cats Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Cats Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Cats Holdings Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 14545336

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,000 |  | -
|  |  | 1,000 |  | -
CURRENT ASSETS
Debtors | 5 | 28,580 |  | 1,000 |
|  | 28,580 |  | 1,000 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,068 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,512 |  | 1,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,512 |  | 1,000
NET ASSETS |  |  | 28,512 |  | 1,000
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 27,512 |  | -
SHAREHOLDERS' FUNDS |  |  | 28,512 |  | 1,000

For the year ending 31 March 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Michael Catlin Director
3 November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Cats Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Cats Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14545336 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 April 2024 | -
Additions | 1,000
As at 31 March 2025 | 1,000
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -

...CONTINUED
Page 2
Page 3
Cats Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 1,000
As at 1 April 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | (297) |  | -
Other debtors | 28,877 |  | 1,000
| 28,580 |  | 1,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,068 |  | -

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Catlin | - | - | 624 | - | (624 )
Mr Ryan Catlin | - | 26,821 | 10,000 | - | 16,821

The above loan is unsecured, interest free and repayable on demand.
Page 3