IRIS Accounts Production v26.1.0.640 06334988 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary 1.00000 21598 7511 73994 104980 66426 75871 29166 21598 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06334988 2024-08-31 06334988 2025-08-31 06334988 2024-09-01 2025-08-31 06334988 2023-08-31 06334988 2023-09-01 2024-08-31 06334988 2024-08-31 06334988 ns15:EnglandWales 2024-09-01 2025-08-31 06334988 ns14:PoundSterling 2024-09-01 2025-08-31 06334988 ns10:Director1 2024-09-01 2025-08-31 06334988 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06334988 ns10:SmallEntities 2024-09-01 2025-08-31 06334988 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06334988 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 06334988 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06334988 ns10:FullAccounts 2024-09-01 2025-08-31 06334988 1 2024-09-01 2025-08-31 06334988 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 06334988 42 ns10:Director2 2024-08-31 06334988 42 ns10:Director2 2023-08-31 06334988 42 ns10:Director2 2024-09-01 2025-08-31 06334988 42 ns10:Director2 2023-09-01 2024-08-31 06334988 42 ns10:Director2 2025-08-31 06334988 42 ns10:Director2 2024-08-31 06334988 ns10:Director2 2024-09-01 2025-08-31 06334988 ns10:CompanySecretary1 2024-09-01 2025-08-31 06334988 ns10:RegisteredOffice 2024-09-01 2025-08-31 06334988 ns5:CurrentFinancialInstruments 2025-08-31 06334988 ns5:CurrentFinancialInstruments 2024-08-31 06334988 ns5:Non-currentFinancialInstruments 2025-08-31 06334988 ns5:Non-currentFinancialInstruments 2024-08-31 06334988 ns5:ShareCapital 2025-08-31 06334988 ns5:ShareCapital 2024-08-31 06334988 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 06334988 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 06334988 ns5:NetGoodwill 2024-09-01 2025-08-31 06334988 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 06334988 ns5:PlantMachinery 2024-09-01 2025-08-31 06334988 ns5:MotorVehicles 2024-09-01 2025-08-31 06334988 ns5:ComputerEquipment 2024-09-01 2025-08-31 06334988 ns5:NetGoodwill 2024-08-31 06334988 ns5:NetGoodwill 2025-08-31 06334988 ns5:NetGoodwill 2024-08-31 06334988 ns5:PlantMachinery 2024-08-31 06334988 ns5:MotorVehicles 2024-08-31 06334988 ns5:ComputerEquipment 2024-08-31 06334988 ns5:PlantMachinery 2025-08-31 06334988 ns5:MotorVehicles 2025-08-31 06334988 ns5:ComputerEquipment 2025-08-31 06334988 ns5:PlantMachinery 2024-08-31 06334988 ns5:MotorVehicles 2024-08-31 06334988 ns5:ComputerEquipment 2024-08-31 06334988 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-09-01 2025-08-31 06334988 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-08-31 06334988 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 06334988 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 06334988 ns10:OrdinaryShareClass1 2025-08-31 06334988 ns10:Director1 1 2024-08-31 06334988 ns10:Director1 1 2023-08-31 06334988 ns10:Director1 1 2024-09-01 2025-08-31 06334988 ns10:Director1 1 2023-09-01 2024-08-31 06334988 ns10:Director1 1 2025-08-31 06334988 ns10:Director1 1 2024-08-31

REGISTERED NUMBER: 06334988 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Cater Associates Limited |

| Cater Associates Limited (Registered number: 06334988) |

Contents of the Financial Statements

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Cater Associates Limited |

Company Information

for the year ended 31 August 2025

| DIRECTORS: | B P Cater

| Mrs J Cater

| SECRETARY: | Mrs J Cater

| REGISTERED OFFICE: | Office 19-21 Cavendish House

| Brighton Road

| Waterloo

| Liverpool

| Merseyside

| L22 5NG

| REGISTERED NUMBER: | 06334988 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Ltd

| 13a Duke Street

| Southport

| Merseyside

| PR8 1LS

| Cater Associates Limited (Registered number: 06334988) |

Balance Sheet

31 August 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 60,000 |  | 70,000 |  |

Tangible assets | 5 | 50,594 |  | 237 |  |

110,594 |  | 70,237 |  |

CURRENT ASSETS

Debtors | 6 | 54,761 |  | 42,270 |  |

Cash at bank | 36,309 |  | 59,485 |  |

91,070 |  | 101,755 |  |

CREDITORS

Amounts falling due within one year | 7 | (23,343 | ) | (49,396 | ) |

NET CURRENT ASSETS | 67,727 |  | 52,359 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 178,321 |  | 122,596 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (30,447 | ) | - |  |

NET ASSETS | 147,874 |  | 122,596 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | 146,874 |  | 121,596 |  |

SHAREHOLDERS' FUNDS | 147,874 |  | 122,596 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by:

B P Cater - Director

| Cater Associates Limited (Registered number: 06334988) |

Notes to the Financial Statements

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Cater Associates 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

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

| Goodwill

| The directors consider that Goodwill has an economic life of 15 years and are writing off its value over this period.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 2 (2024 - 2 ) .

| Cater Associates Limited (Registered number: 06334988) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 September 2024

| and 31 August 2025 | 150,000 |  |

| AMORTISATION

| At 1 September 2024 | 80,000 |  |

| Amortisation for year | 10,000 |  |

| At 31 August 2025 | 90,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 60,000 |  |

| At 31 August 2024 | 70,000 |  |

5. | TANGIBLE FIXED ASSETS

Plant and | Motor | Computer |

machinery | vehicles | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 September 2024 | 2,945 |  | - |  | 3,630 |  | 6,575 |  |

| Additions | - |  | 55,995 |  | - |  | 55,995 |  |

| At 31 August 2025 | 2,945 |  | 55,995 |  | 3,630 |  | 62,570 |  |

| DEPRECIATION

| At 1 September 2024 | 2,711 |  | - |  | 3,627 |  | 6,338 |  |

| Charge for year | 35 |  | 5,600 |  | 3 |  | 5,638 |  |

| At 31 August 2025 | 2,746 |  | 5,600 |  | 3,630 |  | 11,976 |  |

| NET BOOK VALUE

| At 31 August 2025 | 199 |  | 50,395 |  | - |  | 50,594 |  |

| At 31 August 2024 | 234 |  | - |  | 3 |  | 237 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor |

vehicles |

| £

| COST

| Additions | 55,995 |  |

| At 31 August 2025 | 55,995 |  |

| DEPRECIATION

| Charge for year | 5,600 |  |

| At 31 August 2025 | 5,600 |  |

| NET BOOK VALUE

| At 31 August 2025 | 50,395 |  |

| Cater Associates Limited (Registered number: 06334988) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 24,810 |  | 20,672 |  |

| Other debtors | 29,951 |  | 21,598 |  |

54,761 |  | 42,270 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Hire purchase contracts | 3,352 |  | - |  |

| Taxation and social security | 941 |  | 24,842 |  |

| Other creditors | 19,050 |  | 24,554 |  |

23,343 |  | 49,396 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Hire purchase contracts | 30,447 |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1,000 | Ordinary | 1 | 1,000 |  | 1,000 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

| £ | £

| B P Cater and Mrs J Cater

| Balance outstanding at start of year | 21,598 |  | (7,511 | ) |

| Amounts advanced | 73,994 |  | 104,980 |  |

| Amounts repaid | (66,426 | ) | (75,871 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 29,166 |  | 21,598 |  |

| The above balance was repaid within 9 months of the year-end and interest has been charged on overdrawn balances during the year at HMRC approved rates.