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Registered number: 04284259 CATHAY INDUSTRIES (INTERNATIONAL) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
01483 755 399 hamlyns.com
CATHAY INDUSTRIES (INTERNATIONAL) LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CATHAY INDUSTRIES (INTERNATIONAL) LIMITED FOR THE YEAR ENDED 31 DECEMBER 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cathay Industries (International) Limited for the year ended 31 December 2025 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/membership/ regulations-standards-and-guidance. This report is made solely to the board of directors of Cathay Industries (International) Limited, as a body, in accordance with the terms of our engagement at hamlyns.com/tac. Our work has been undertaken solely to prepare for your approval the financial statements of Cathay Industries (International) Limited and state those matters that we have agreed to state to the board of directors of Cathay Industries (International) Limited, as a body, in this report in accordance with ICAEW Technical release TECH07/16AAF . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cathay Industries (International) Limited and its board of directors, as a body, for our work or for this report. It is your duty to ensure that Cathay Industries (International) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cathay Industries (International) Limited. You consider that Cathay Industries (International) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Cathay Industries (International) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Hamlyns Limited Chartered Accountants Sundial House High Street Horsell WOKING GU21 4SU 24 June 2026 Page 1
CATHAY INDUSTRIES (INTERNATIONAL) LIMITED REGISTERED NUMBER: 04284259 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | $ |  | $
Creditors: amounts falling due within one year | 5 | (463,683) |  | (463,683) |
Net current liabilities |  |  | (463,683) |  | (463,683)
Total assets less current liabilities |  |  | (463,683) |  | (463,683)
Net liabilities |  |  | (463,683) |  | (463,683)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 380,534 |  | 380,534
Profit and loss account |  |  | (844,217) |  | (844,217)
|  |  | (463,683) |  | (463,683)
For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 profit and loss account 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 on 24 June 2026.
Timothy Southgate
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
CATHAY INDUSTRIES (INTERNATIONAL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Cathay Industries (International) Limited is a limited liability company incorporated in England and Wales. The company's registered office and registered number can be found below: Registered number: 04284259 Registered office: Liverpool Road East, Kidsgrove, Stoke-On-Trent, Staffordshire, England, ST7 3AA The presentational currency of the financial statements is the United States dollar ($). 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements 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.
| 2.2 | Going concern
The ultimate parent company has shown its commitment to provide continuous and sufficient financial resources to the company for the foreseeable future, if necessary, so as to enable liabilities to be met as they fall due, and to enable Cathay Industries (International) Limited to carry on its business. Accordingly, the directors continue to adopt the going concern basis in preparing the accounts.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
CATHAY INDUSTRIES (INTERNATIONAL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. 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. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. Financial assets and liabilities are offset and the net amount reported in the Balance sheet 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
CATHAY INDUSTRIES (INTERNATIONAL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies | Loans to subsidiaries | Total
|  | $ | $ | $
| Cost or valuation |  |  |
| At 1 January 2025 | 1,200,000 | 437,797 | 1,637,797
| At 31 December 2025 | 1,200,000 | 437,797 | 1,637,797
| Impairment |  |  |
| At 1 January 2025 | 1,200,000 | 437,797 | 1,637,797
| At 31 December 2025 | 1,200,000 | 437,797 | 1,637,797
| Net book value |  |  |
| At 31 December 2025 | - | - | -
| At 31 December 2024 | - | - | -
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | $ | $
| Amounts owed to group undertakings | 463,683 | 463,683
|  | 463,683 | 463,683
Page 5