Catre Ltd. Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13199155

Catre Ltd.

Filleted Unaudited Financial Statements

31 July 2025

Catre Ltd.

Financial Statements

Year ended 31 July 2025

CONTENTS	PAGE

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Catre Ltd.

Officers and Professional Advisers

The board of directors	Mr A J Thomas
	Mrs E W Pellow

Registered office	Brynderwen Farm
	Pontamman Road
	Ammanford
	Wales
	SA18 2JD

Accountants	James & Uzzell Ltd
	Chartered Certified Accountants
	Axis 15, Axis Court
	Mallard Way
	Riverside Business Park
	Swansea
	SA7 0AJ

Catre Ltd.

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	11,083	14,883

CURRENT ASSETS

Debtors	6	1,683,958	1,402,533
Cash at bank and in hand		10,607	62,371
		------------	------------
		1,694,565	1,464,904

CREDITORS: amounts falling due within one year	7	972,879	864,543
		------------	------------
NET CURRENT ASSETS		721,686	600,361
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		732,769	615,244

PROVISIONS	2,771	3,721
	---------	---------
NET ASSETS	729,998	611,523
	---------	---------

CAPITAL AND RESERVES

Called up share capital	8	1	1
Profit and loss account		729,997	611,522
		---------	---------
SHAREHOLDERS FUNDS		729,998	611,523
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Catre Ltd.

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

Alfyn John Thomas

Director

Company registration number: 13199155

Catre Ltd.

Notes to the Financial Statements

Year ended 31 July 2025

1. GENERAL INFORMATION

Catre Ltd. is a private company limited by shares incorporated in England & Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The nature of the company's operations and principal activities are care for elderly and assisted living services.

2. STATEMENT OF COMPLIANCE

The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 'The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102)', Section 1A for Small Entities and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The reporting period of these financial statements is 12 months and its comparative period is 12 months. These financial statements only include the results of the individual entity made up to 31 July 2025. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Going concern

The directors have considered the future trading position of the company and are confident that the going concern principle can be applied to the financial statements.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below

(i) Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See notes for the net carrying amount of the debtors and associated impairment provision.

(ii) Provisions

Estimates are used in determining the value of provisions when recognised. This will be based on historical information, known expectations and reasonable outcomes

(iii) Going Concern

The assessment of going concern may include the use of critical judgements in respect of impact of various external factors such as political, economic and social issues. Material uncertainties are considered in this regard

Debtors and creditors receivable/payable within one year

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 in other administrative expenses.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and trade discounts. The policies adopted for the recognition of turnover are as follows: Elderly Care Turnover is recognised in line with when the service to the user is provided. Other operating income is recognised on receipt of the income.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor vehicles	-	20% straight line

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 26 (2024: 25 ).

5. TANGIBLE ASSETS

	Motor vehicles
	£
Cost
At 1 August 2024 and 31 July 2025	19,000
	--------
Depreciation
At 1 August 2024	4,117
Charge for the year	3,800
	--------
At 31 July 2025	7,917
	--------
Carrying amount
At 31 July 2025	11,083
	--------
At 31 July 2024	14,883
	--------

6. DEBTORS

	2025	2024
	£	£
Other debtors	1,683,958	1,402,533
	------------	------------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	40,443	18,085
Social security and other taxes	9,127	5,837
Other creditors	923,309	840,621
	---------	---------
	972,879	864,543
	---------	---------

8. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

9. RELATED PARTY TRANSACTIONS

During the year, the company had the following related party transactions; Key Management Personnel

	2025	2024
	£	£
Balance due (to) key management personnel	(814,197)	(684,897)

Other related parties

	2025	2024
	£	£
Balance owed from other related parties	75,000	75,000

No interest has been charged or incurred in relation to these balances. Exemption under Section 33.1A has been claimed to not disclose transactions for 100% group companies.

10. PARENT UNDERTAKINGS

The ultimate parent company is Catref Limited, a company incorporated in England and Wales. It's registered office is the same as that displayed on page 1 of these financial statements.