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Registration number: 11688514

Catam Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 5 April 2025

Catam Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Catam Limited

Company Information

Director | Mr AM Milne

Registered office | 18 Bollin Hill Wilmslow Cheshire SK9 4AW

Accountants | HML Davies Limited Chartered Certified Accountant9 Riverside Waters Meeting Road Bolton BL1 8TU

Catam Limited

(Registration number: 11688514)
Balance Sheet as at 5 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 4 | 1,183,631 | 1,282,097
Current assets |  |  |
Cash at bank and in hand |  | 47,246 | 342,184
Creditors: Amounts falling due within one year | 5 | (1,059,059) | (1,341,085)
Net current liabilities |  | (1,011,813) | (998,901)
Total assets less current liabilities |  | 171,818 | 283,196
Provisions for liabilities |  | (24,084) | (74,742)
Net assets |  | 147,734 | 208,454
Capital and reserves |  |  |
Called up share capital | 6 | 5,000 | 5,000
Share premium reserve |  | 20,500 | 20,500
Retained earnings |  | 122,234 | 182,954
Shareholders' funds |  | 147,734 | 208,454

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 April 2026

......................................... Mr AM Milne Director

Catam Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
18 Bollin Hill
Wilmslow
Cheshire
SK9 4AW
England

These financial statements were authorised for issue by the director on 2 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Catam Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Catam Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 6 April 2024 | 1,282,097 | 1,282,097
Fair value adjustments | (114,854) | (114,854)
Additions | 804,783 | 804,783
Disposals | (788,395) | (788,395)
At 5 April 2025 | 1,183,631 | 1,183,631
Carrying amount
At 5 April 2025 | 1,183,631 | 1,183,631

Catam Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 1,009,225 | 1,309,225
Trade creditors |  | - | 1,860
Taxation and social security |  | 9,874 | -
Accruals and deferred income |  | 2,100 | 1,920
Other creditors |  | 37,860 | 28,080
|  | 1,059,059 | 1,341,085

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
A Ordinary Share of £1 each | 1,000 | 1,000 | 1,000 | 1,000
B Ordinary Share of £1 each | 1,000 | 1,000 | 1,000 | 1,000
C Ordinary Share of £1 each | 1,000 | 1,000 | 1,000 | 1,000
D Ordinary Share of £1 each | 1,000 | 1,000 | 1,000 | 1,000
E Ordinary Share of £1 each | 1,000 | 1,000 | 1,000 | 1,000
| 5,000 | 5,000 | 5,000 | 5,000