REGISTERED NUMBER: 02209284 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Anco Catalysts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J B Chattoe

J A Chattoe

Miss J A Chattoe

SECRETARY:

Miss J A Chattoe

REGISTERED OFFICE:

Glenfield House

Worcester Road

Upton Warren

Bromsgrove

Worcestershire

B61 7EP

REGISTERED NUMBER:

02209284 (England and Wales)

ACCOUNTANTS:

Attwoods

Chartered Certified Accountants

182 Worcester Road

Bromsgrove

Worcestershire

B61 7AZ

FIXED ASSETS

Tangible assets

4

74,268

5,815

Investment property

5

382,358

376,255

456,626

382,070

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

159,947

626,274

Cash at bank

3,086,187

2,226,062

3,247,134

2,853,336

CREDITORS

Amounts falling due within one year

7

237,078

279,369

NET CURRENT ASSETS

3,010,056

2,573,967

TOTAL ASSETS LESS CURRENT LIABILITIES

3,466,682

2,956,037

PROVISIONS FOR LIABILITIES

14,045

5,933

NET ASSETS

3,452,637

2,950,104

CAPITAL AND RESERVES

Called up share capital

700

700

Revaluation reserve

8

13,437

13,437

Retained earnings

3,438,500

2,935,967

SHAREHOLDERS' FUNDS

3,452,637

2,950,104

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

J B Chattoe - Director

1.	STATUTORY INFORMATION

Anco Catalysts 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

57,346

Additions

73,414

At 31 March 2025

130,760

DEPRECIATION

At 1 April 2024

51,531

Charge for year

4,961

At 31 March 2025

56,492

NET BOOK VALUE

At 31 March 2025

74,268

At 31 March 2024

5,815

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

376,255

Additions

6,103

At 31 March 2025

382,358

NET BOOK VALUE

At 31 March 2025

382,358

At 31 March 2024

376,255

Fair value at 31 March 2025 is represented by:

£

Valuation in 2022

17,916

Cost

364,442

382,358

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

91,607

349,706

Other debtors

68,340

276,568

159,947

626,274

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

233,300

276,039

Other creditors

3,778

3,330

237,078

279,369

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

13,437

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J A Chattoe

Balance outstanding at start of year

270,538

-

Amounts advanced

2,499

270,538

Amounts repaid

(273,037

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

270,538

The above amount is unsecured, incurs interest at 2.25% and has been repaid within 9 months of the balance sheet date.