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REGISTERED NUMBER: 03447054 (England and Wales)















CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025






CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED (REGISTERED NUMBER: 03447054)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025







DIRECTORS: R Crawford
G Harman
G Blake





SECRETARY: R Crawford





REGISTERED OFFICE: Ross House
The Square
Stow On The Wold
Gloucestershire
GL54 1AF





REGISTERED NUMBER: 03447054 (England and Wales)





ACCOUNTANTS: William Hinton Limited
Chartered Accountants
Ross House
The Square
Stow On The Wold
Gloucestershire
GL54 1AF
-1-
CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED (REGISTERED NUMBER: 03447054)

BALANCE SHEET
31 DECEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 211,856 298,344
Investments 5 61,600 61,600
273,456 359,944

CURRENT ASSETS
Stocks 87,485 -
Debtors 6 2,230,088 596,198
Cash at bank 1,131,309 2,084,460
3,448,882 2,680,658
CREDITORS
Amounts falling due within one year 7 1,066,925 779,926
NET CURRENT ASSETS 2,381,957 1,900,732
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,655,413
2,260,676

CAPITAL AND RESERVES
Called up share capital 10,968 10,968
Share premium 193,521 193,521
Capital redemption reserve 16,936 16,936
Retained earnings 2,433,988 2,039,251
SHAREHOLDERS' FUNDS 2,655,413 2,260,676

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 notes form part of these financial statements

-2- continued...
CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED (REGISTERED NUMBER: 03447054)

BALANCE SHEET - continued
31 DECEMBER 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:




R Crawford - Director



G Blake - Director


The notes form part of these financial statements

-3-
CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED (REGISTERED NUMBER: 03447054)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025


1. STATUTORY INFORMATION

Central Management Catalogue Agency (UK) 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

-4- continued...
CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED (REGISTERED NUMBER: 03447054)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 55 (2024 - 54 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2025 1,193,388
Additions 13,537
Disposals (69,700 )
At 31 December 2025 1,137,225
DEPRECIATION
At 1 January 2025 895,044
Charge for year 70,620
Eliminated on disposal (40,295 )
At 31 December 2025 925,369
NET BOOK VALUE
At 31 December 2025 211,856
At 31 December 2024 298,344

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2025
and 31 December 2025 61,600
NET BOOK VALUE
At 31 December 2025 61,600
At 31 December 2024 61,600

-5- continued...
CENTRAL MANAGEMENT CATALOGUE AGENCY (UK)
LIMITED (REGISTERED NUMBER: 03447054)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,846,012 521,509
Amounts owed by participating interests 37,467 -
Other debtors 346,609 74,689
2,230,088 596,198

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 637,385 21,753
Taxation and social security 406,143 571,790
Other creditors 23,397 186,383
1,066,925 779,926

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Crawford.

-6-