Catenary Testing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC384341

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,682		17,743

			15,682		17,743
CURRENT ASSETS
Cash at bank and in hand		412		342

		412		342
Creditors: Amounts Falling Due Within One Year	5	(72,831 )		(69,214 )

NET CURRENT ASSETS (LIABILITIES)			(72,419 )		(68,872 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(56,737 )		(51,129 )

NET LIABILITIES			(56,737 )		(51,129 )

CAPITAL AND RESERVES
Called up share capital	6		554		554
Share premium account			167,871		167,871
Profit and Loss Account			(225,162 )		(219,554 )

SHAREHOLDERS' FUNDS			(56,737)		(51,129)

Page 1

Page 2

Catenary Testing Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Professor Angus Jamieson

Director

28/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Catenary Testing Limited is a private company, limited by shares, incorporated in Scotland, registered number SC384341 . The registered office is 17 Crown Drive, Inverness, IV2 3NN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are Patents and related costs. It is amortised to the profit and loss account over its estimated economic life of 20 years.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 1 September 2024	41,211

As at 31 August 2025	41,211

Amortisation
As at 1 September 2024	23,468
Provided during the period	2,061

As at 31 August 2025	25,529

Net Book Value
As at 31 August 2025	15,682

As at 1 September 2024	17,743

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	72,831	69,214

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	554	554

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Page 4

Catenary Testing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Related Party Transactions

Loans from Shareholders

Balances owed to Shareholders - £36,784 (2024 - £35,140)

Transactions with the entity's directors

Balances owed to the Directors - £35,497 (2024 - £33,524)

The loans are unsecured, have no fixed terms of repayment and have interest applied at 12% per annum on the principal element of the loan where applicable