Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06831595 Mr Matthew Charles O'Mara Mr Charles O'Mara Ms Kathy Moss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06831595 2024-03-31 06831595 2025-03-31 06831595 2024-04-01 2025-03-31 06831595 frs-core:CurrentFinancialInstruments 2025-03-31 06831595 frs-core:Non-currentFinancialInstruments 2025-03-31 06831595 frs-core:BetweenOneFiveYears 2025-03-31 06831595 frs-core:ComputerEquipment 2025-03-31 06831595 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06831595 frs-core:ComputerEquipment 2024-03-31 06831595 frs-core:PlantMachinery 2025-03-31 06831595 frs-core:PlantMachinery 2024-04-01 2025-03-31 06831595 frs-core:PlantMachinery 2024-03-31 06831595 frs-core:WithinOneYear 2025-03-31 06831595 frs-core:ShareCapital 2025-03-31 06831595 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06831595 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06831595 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06831595 frs-bus:SmallEntities 2024-04-01 2025-03-31 06831595 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06831595 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06831595 frs-bus:Director1 2024-04-01 2025-03-31 06831595 frs-bus:Director2 2024-04-01 2025-03-31 06831595 frs-bus:Director3 2024-04-01 2025-03-31 06831595 frs-countries:EnglandWales 2024-04-01 2025-03-31 06831595 2023-03-31 06831595 2024-03-31 06831595 2023-04-01 2024-03-31 06831595 frs-core:CurrentFinancialInstruments 2024-03-31 06831595 frs-core:Non-currentFinancialInstruments 2024-03-31 06831595 frs-core:BetweenOneFiveYears 2024-03-31 06831595 frs-core:WithinOneYear 2024-03-31 06831595 frs-core:ShareCapital 2024-03-31 06831595 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06831595
Catena Inspection & Engineering Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
L J Hanbury Limited
143 Tamworth Road
Long Eaton
Nottingham
NG10 1BY
Catena Inspection & Engineering Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Catena Inspection & Engineering Services Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06831595

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 102,479 |  | 89,696
|  |  | 102,479 |  | 89,696
CURRENT ASSETS
Stocks | 5 | 352,830 |  | 243,743 |
Debtors | 6 | 601,119 |  | 536,453 |
Cash at bank and in hand |  | 242,336 |  | 862 |
|  | 1,196,285 |  | 781,058 |
Creditors: Amounts Falling Due Within One Year | 7 | (788,599 ) |  | (415,130 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 407,686 |  | 365,928
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 510,165 |  | 455,624
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (28,927 ) |  | (32,918 )
NET ASSETS |  |  | 481,238 |  | 422,706
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 481,138 |  | 422,606
SHAREHOLDERS' FUNDS |  |  | 481,238 |  | 422,706

Page 1
Page 2
Catena Inspection & Engineering Services Limited
Balance Sheet (continued)
As At 31 March 2025
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 Matthew Charles O'Mara Director
10/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Catena Inspection & Engineering Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Catena Inspection & Engineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06831595 . The registered office is Brookhill Road, Brookhill Industrial Estate, Pinxton, Nottingham, NG16 6NS.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Computer Equipment | 33% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 23)
23 23
Page 3
Page 4
Catena Inspection & Engineering Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 311,431 | 56,871 | 368,302
Additions | 37,492 | 6,731 | 44,223
As at 31 March 2025 | 348,923 | 63,602 | 412,525
Depreciation
As at 1 April 2024 | 224,326 | 54,280 | 278,606
Provided during the period | 29,648 | 1,792 | 31,440
As at 31 March 2025 | 253,974 | 56,072 | 310,046
Net Book Value
As at 31 March 2025 | 94,949 | 7,530 | 102,479
As at 1 April 2024 | 87,105 | 2,591 | 89,696

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 89,858 |  | 81,001
Work in progress | 262,972 |  | 162,742
| 352,830 |  | 243,743

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 562,171 |  | 490,699
Other debtors | 38,948 |  | 45,754
| 601,119 |  | 536,453

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,224 |  | 30,100
Trade creditors | 627,519 |  | 268,300
Bank loans and overdrafts | - |  | 1,941
Other creditors | 44,722 |  | 46,087
Taxation and social security | 85,134 |  | 68,702
| 788,599 |  | 415,130

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 28,927 |  | 32,918

Page 4
Page 5
Catena Inspection & Engineering Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,224 |  | 30,100
Later than one year and not later than five years | 28,927 |  | 32,918
| 60,151 |  | 63,018
| 60,151 |  | 63,018

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5