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Registered number: NI005465
Catherwood Estates (Belfast) Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Allen Fleming CA Limited
Chartered Accountants & Chartered Tax Advisors
161-163 Upper Lisburn Road
Finaghy
Belfast
BT10 0LJ
Catherwood Estates (Belfast) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Catherwood Estates (Belfast) Limited
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: NI005465

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,399 |  | 4,126
Investment Properties | 5 |  | 345,000 |  | 345,000
|  |  | 348,399 |  | 349,126
CURRENT ASSETS
Debtors | 6 | 17,634 |  | 17,557 |
Cash at bank and in hand |  | 5,131 |  | 83,774 |
|  | 22,765 |  | 101,331 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,617 ) |  | (9,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,148 |  | 91,545
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 361,547 |  | 440,671
NET ASSETS |  |  | 361,547 |  | 440,671
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Capital redemption reserve |  |  | 1,678 |  | 1,678
Profit and Loss Account |  |  | 359,769 |  | 438,893
SHAREHOLDERS' FUNDS |  |  | 361,547 |  | 440,671

Page 1
Page 2
Catherwood Estates (Belfast) Limited
Balance Sheet (continued)
As At 5 April 2025
For the 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.
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 Jill Jackson Director
23 December 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Catherwood Estates (Belfast) Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Catherwood Estates (Belfast) Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI005465 . The registered office is 16 Mealough Road, Carryduff, Belfast, BT8 8HP.
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:

Freehold | 10% straight line
Plant & Machinery | 20% straight line
Fixtures & Fittings | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 3
Page 4
Catherwood Estates (Belfast) Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 6 April 2024 | 1,056 | 23,868 | 24,924
Additions | - | 920 | 920
Disposals | - | (586 ) | (586 )
As at 5 April 2025 | 1,056 | 24,202 | 25,258
Depreciation
As at 6 April 2024 | 1,056 | 19,742 | 20,798
Provided during the period | - | 1,262 | 1,262
Disposals | - | (201 ) | (201 )
As at 5 April 2025 | 1,056 | 20,803 | 21,859
Net Book Value
As at 5 April 2025 | - | 3,399 | 3,399
As at 6 April 2024 | - | 4,126 | 4,126

Page 4
Page 5
Catherwood Estates (Belfast) Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
Cost or valuation as at 5 April 2025 represented by:

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
At cost | 1,056 | 24,202 | 25,258
| 1,056 | 24,202 | 25,258

The properties were valued by the directors at the 5th April 2024. The valuations are based on similar properties on the market.
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 6 April 2024 and 5 April 2025 | 345,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 243 |  | 166
Other debtors | 17,017 |  | 17,017
Directors' loan accounts | 374 |  | 374
| 17,634 |  | 17,557

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 7,857 |  | 7,650
Accruals and deferred income | 1,760 |  | 2,136
| 9,617 |  | 9,786

8. Share Capital

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

Page 5
Page 6
Catherwood Estates (Belfast) Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 6 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 5 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Jill Jackson | 374 | - | - | - | 374

The above loan is unsecured, interest free and repayable on demand.
Page 6