Company registration number 15219083 (England and Wales)
CATTON MANUFACTURING GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
CATTON MANUFACTURING GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CATTON MANUFACTURING GROUP LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
6,000,000
6,000,000
Current assets
Cash at bank and in hand
1
1
Creditors: amounts falling due within one year
4
(1,600,000)
(2,000,000)
Net current liabilities
(1,599,999)
(1,999,999)
Net assets
4,400,001
4,000,001
Capital and reserves
Called up share capital
5
100
100
Share premium account
6
2,999,901
2,999,901
Profit and loss reserves
6
1,400,000
1,000,000
Total equity
4,400,001
4,000,001

The notes on pages 2 to 3 form part of these financial statements.

For the financial 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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 April 2026
..............................................
Mr N Catton
Director
Company registration number 15219083 (England and Wales)
CATTON MANUFACTURING GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Catton Manufacturing Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 33-35 Kings Road, Hay Mills, Birmingham, B25 8JB. The company registration number is 15219083.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.4
Financial instruments
Basic financial assets

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Basic financial liabilities

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

CATTON MANUFACTURING GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
6,000,000
6,000,000
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
850,000
-
0
Other creditors
750,000
2,000,000
1,600,000
2,000,000

Loan notes included within other creditors of £750,000 (2024: £2,000,000) are non-qualifying corporate bonds that are unsecured and carry no interest.

5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
100 Ordinary shares of £1 each
100
100
100
100
6
Reserves
Share premium

This reserve records the value of allotted and fully paid share capital, paid in excess of nominal value.

Profit and loss account

This reserve records all current retained profits and losses.

7
Controlling party

The Company is controlled by N Catton by virtue of his shareholding in the business.

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