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Cattier UK Limited Registered number: 02754280 Annual Report For the year ended 31 October 2025
|  | 02754280 31 October 2025
CATTIER UK LIMITED REGISTERED NUMBER: 02754280 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 66,558 |  | 79,595 |
Cash at bank and in hand |  | 58,195 |  | 64,908 |
|  | 124,753 |  | 144,503 |
Creditors: amounts falling due within one year | 5 | (68,980) |  | (94,349) |
Net current assets |  |  | 55,773 |  | 50,154
Total assets less current liabilities |  |  | 55,773 |  | 50,154
Net assets |  |  | 55,773 |  | 50,154
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1,000 |  | 1,000
Retained earnings |  |  | 54,773 |  | 49,154
Total equity |  |  | 55,773 |  | 50,154
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J J Cattier
Director
Date: 8 June 2026
The notes on pages 2 to 7 form part of these financial statements. - 1 -
|  | 02754280 31 October 2025
CATTIER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Cattier UK Limited is a private company limited by shares, incorporated in England and Wales. The company's registered number is 02754280. The address of its registered office is 6 Bevis Marks, London, EC3A 7BA. The company does not have a principal place of business within the United Kingdom. The principal activity of the company continued to be that of acting as an overseas ambassador for a related company under common ownership, a seller of champagne produced in France. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102, the UK and the Republic of Ireland and the Companies Act 2006. 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 have been presented in Pounds Sterling as this is the currency of the primary economic environment in which the company operates and is rounded to the nearest pound. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company has made a profit for the year of £5,619 (2024: loss of £3,202), has a cash balance of £58,195 (2024: £64,908) and net current assets of £55,773 (2024: £50,154). Therefore, these financial statements have been prepared on a going concern basis. The going concern basis of the company is dependent on the ongoing support of Cattier SAS, a company incorporated in France and a connected company via common control to Cattier UK Limited. The Company is dependent on Cattier SAS, as Cattier UK Ltd was established to distribute and sell champagne produced by Cattier SAS. The Company’s ability to continue as a going concern is therefore contingent upon the continuation of this relationship. In the absence of such support, the Company would not have a viable business model. These conditions indicate the existence of a material uncertainty which may cast significant doubt on the Company’s ability to continue as a going concern. In the director's opinion, the going concern basis is an appropriate basis for the preparation of the financial statements, as they have received assurances from Cattier SAS that it will continue to support the company to enable it to meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements. - 2 -
|  | 02754280 31 October 2025
CATTIER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other accounts receivable and payable, loans to related parties. Financial assets Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is identified, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and its recoverable amount, which is an estimate of the amount that the company would receive for the asset if it were to be sold at the reporting date. - 3 -
|  | 02754280 31 October 2025
CATTIER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments (continued)
Financial liabilities Basic financial liabilities, including trade and other payables are initially recognised at transaction price, unless the arrangements constitute a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a rate of interest. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.7 | Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Foreign currency translation
Functional and presentation currency The company's functional and presentation currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income. All other foreign exchange gains and losses are presented in the Statement of comprehensive income within 'administrative expenses'. - 4 -
|  | 02754280 31 October 2025
CATTIER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in other creditors as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.
| 2.10 | Interest receivable and similar income
Interest receivable and similar income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of financial position date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. - 5 -
|  | 02754280 31 October 2025
CATTIER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| The average monthly number of employees, including the director, during the year was 3 (2024: 3). The key management personnel comprises the director of the company only.
4. | Debtors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group companies | 64,875 | 78,000
| Other debtors | 1,579 | 1,491
| Deferred taxation | 104 | 104
|  | 66,558 | 79,595
| Amounts owed by group companies are trade related and are unsecured, interest free and payable on demand.
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,296 | 2,957
| Amounts owed to group undertakings | 288 | -
| Corporation tax | 2,810 | 452
| Other taxation and social security | 1,833 | 1,833
| Other creditors | 9,442 | 59,442
| Accruals and deferred income | 53,311 | 29,665
|  | 68,980 | 94,349
| Amounts owed to group companies are trade related and are unsecured, interest free and repayable on demand. Other creditors include a total amount of £nil (2024: £50,000) owed to the director of the company. This amount is unsecured, interest-free, and repayable on demand. This amount was repaid during the year.
- 6 -
|  | 02754280 31 October 2025
CATTIER UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Called up share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024: 1,000) ordinary shares of £1 each | 1,000 | 1,000
| The company has one class of ordinary shares; each share has attached to it full voting, dividend and capital distribution rights.
7. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totaling £550 (2024: £550) were payable to the fund at the reporting date and are included in creditors.
8. | Related party transactions
| The company is exempt from disclosing related party transactions undertaken with other wholly owned members of the group that have been concluded under normal market conditions.
9. | Post balance sheet events
There have been no significant events affecting the company since the year end.
10. | Controlling party
Cattier SAS is the immediate parent of Cattier UK Limited, holding 100% ownership of the company. The registered address of Cattier SAS is 11 rue de la Gare, 51500 Chigny-les-Roses, France. The ultimate controlling party of Cattier UK Limited remains the Cattier family.
11. | Auditor's information
The auditor's report on the financial statements for the year ended 31 October 2025 was unqualified. The audit report was signed on 8 June 2026 by Maurice Hickey (Senior statutory auditor) on behalf of Forvis Mazars.
- 7 -