Cactus Marketing Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Cactus Marketing Limited for the year ended 27 February 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cactus Marketing Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Cactus Marketing Limited , as a body, in accordance with the terms of our engagement letter dated. Our work has been undertaken solely to prepare for your approval the accounts of Cactus Marketing Limited and state those matters that we have agreed to state to the directors of Cactus Marketing Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cactus Marketing Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Cactus Marketing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cactus Marketing Limited . You consider that Cactus Marketing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Cactus Marketing Limited . 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.

11 November 2025

Seftons

Accountants and Business Advisors

135-143 Union Street

Oldham

Lancashire

OL1 1TE

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Cactus Marketing Limited

Balance Sheet

As At 27 February 2025

Balance Sheet

Registered number: 11198459

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	26,650		32,650
Debtors	5	29,876		25,179
Cash at bank and in hand		302		12,270

		56,828		70,099
Creditors: Amounts Falling Due Within One Year	6	(56,417 )		(64,109 )

NET CURRENT ASSETS (LIABILITIES)			411		5,990

TOTAL ASSETS LESS CURRENT LIABILITIES			411		5,990

Creditors: Amounts Falling Due After More Than One Year	7		(1,187 )		(5,925 )

NET (LIABILITIES)/ASSETS			(776 )		65

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			(780 )		61

SHAREHOLDERS' FUNDS			(776)		65

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Cactus Marketing Limited

Balance Sheet (continued)

As At 27 February 2025

For the year ending 27 February 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

Mrs K Parry

Director

11 November 2025

The notes on pages 4 to 6 form part of these financial statements.

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Cactus Marketing Limited

Notes to the Financial Statements

For The Year Ended 27 February 2025

Notes to the Financial Statements

1. General Information

Cactus Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11198459 . The registered office is C/O Seftons, 135 - 143 Union Street, Oldham, Lancashire, OL1 1TE.

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.

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. 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.

2.4. 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.

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Cactus Marketing Limited

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Stocks

	2025	2024
	£	£
Stock	26,650	32,650

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,869	11,431
Other debtors	22,007	13,748

	29,876	25,179

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,055	5,125
Bank loans and overdrafts	5,160	5,160
Amounts owed to group undertakings	1,424	1,424
Other creditors	12,144	15,689
Taxation and social security	31,634	36,711

	56,417	64,109

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

	2025	2024
	£	£
Bank loans	1,187	5,925

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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Cactus Marketing Limited

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 28 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 27 February 2025
	£	£	£	£	£
Ms Sannah Al-Ali	13,741	22,000	13,741	-	22,000

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

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