Caterham Drive Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13202579

CATERHAM DRIVE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2026

CATERHAM DRIVE LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	31 Mar 26		28 Feb 25
			(restated)
Note	£	£	£	£

Current assets

Debtors	4	–	624,083
Cash at bank and in hand		1,502	3,847
		-------	----------
		1,502	627,930

Creditors: amounts falling due within one year	5	1,500		794,175
		-------		----------
Net current assets/(liabilities)			2		( 166,245)
			----		----------
Total assets less current liabilities			2		( 166,245)
			----		----------
Net assets/(liabilities)			2		( 166,245)
			----		----------

Capital and reserves

Called up share capital	6	2	2
Profit and loss account		–	( 166,247)
		----	----------
Shareholders funds/(deficit)		2	( 166,245)
		----	----------

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 income and retained earnings has not been delivered.

For the period ending 31st March 2026 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 period 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 .

CATERHAM DRIVE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

T.L. Carvall

Director

Company registration number: 13202579

CATERHAM DRIVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1st MARCH 2025 TO 31st MARCH 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kirkstone, Hazel Way, Chipstead, Surrey, CR5 3PJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Debtors

	31 Mar 26	28 Feb 25
		(restated)
	£	£
Other debtors	–	624,083
	----	----------

5. Creditors: amounts falling due within one year

	31 Mar 26	28 Feb 25
		(restated)
	£	£
Trade creditors	–	131,175
Other creditors	1,500	663,000
	-------	----------
	1,500	794,175
	-------	----------

6. Called up share capital

Issued, called up and fully paid

	31 Mar 26		28 Feb 25
			(restated)
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----