Cattell Properties Ltd

Cattell Properties Ltd
Directors' Report
For the year ended 31 July 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 July 2025.

Principal activities

Principal activity of the company during the financial year was of commercial and residential property rentals.

Directors

The directors who served the company throughout the year were as follows:

Benjamin James Binnian

David James Binnian

Joanne Rachel Binnian

Rebecca Margaret Binnian

Samuel Andrew Binnian

Wendy Elizabeth Binnian

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
David James Binnian
Director

Date approved: 09 December 2025

Registered Number: 11528713 Cattell Properties Ltd
Balance Sheet
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,176,872	1,336,872
		1,176,872	1,336,872
Current assets
Debtors	4	17,923	5,114
Cash at bank and in hand		11,409	11,542
		29,332	16,656
Creditors: amount falling due within one year	5	(666,270)	(673,406)
Net current assets		(636,938)	(656,750)

Total assets less current liabilities		539,934	680,122
Creditors: amount falling due after more than one year	6	(247,375)	(262,875)
Provisions for liabilities	7	(25,906)	(74,087)
Net assets		266,653	343,160

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		266,553	343,060
Shareholders' funds		266,653	343,160

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 09 December 2025 and were signed on its behalf by:

-------------------------------
David James Binnian
Director

Cattell Properties Ltd
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

Cattell Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 11528713, registration address Bodenham Farm, Wolverley, Kidderminster, Worcestershire, DY11 5SY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees and directors Average number of employees during the year was 6 (2024 : 6).

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 August 2024	1,336,872	1,336,872
Additions	-	-
Disposals	-	-
Revaluations	(160,000)	(160,000)
At 31 July 2025	1,176,872	1,176,872
Depreciation
At 01 August 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 July 2025	-	-
Net book values
Closing balance as at 31 July 2025	1,176,872	1,176,872
Opening balance as at 01 August 2024	1,336,872	1,336,872

The investment property above consists of 1 commercial property, 6 residential properties and a car park. The properties (excluding the carpark) underwent a valuation process, conducted by the bank, Handlesbanken in 2023. No valuation was undertaken this year due to no change in the market. However a sale in principle has been agreed prior to the signing of the balance sheet relating to the car park of £290,000 which is reflected in these financial statements.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	11,451	2,531
Prepayments & Accrued Income	6,472	2,583
	17,923	5,114

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	3,163	2,487
Bank Loans & Overdrafts (Secured)	15,500	15,500
Corporation Tax	8,283	5,232
Accrued Expenses	1,020	863
Other Creditors	980	-
Directors' Current Accounts	637,324	649,324
	666,270	673,406

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	247,375		262,875
	247,375		262,875

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	25,906		74,087
	25,906		74,087

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
70 Class A shares of £1.00 each	70	70
30 Class B shares of £1.00 each	30	30
	100	100

Registered Number: 11528713
England and Wales
Unaudited Financial Statements

for the year ended 31 July 2025
for
CATTELL PROPERTIES LTD