REGISTERED NUMBER: SC842219 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 21 MARCH 2025 TO 31 MARCH 2026

FOR

CAT Property (Scotland) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs L Simpson

REGISTERED OFFICE:

Admiral House

Montgomery Place

East Kilbride

Glasgow

G74 4BF

REGISTERED NUMBER:

SC842219 (Scotland)

ACCOUNTANTS:

R.A.M.

Admiral House

Montgomery Place

East Kilbride

South Lanarkshire

G74 4BF

FIXED ASSETS

Investment property

4

217,663

CURRENT ASSETS

Cash at bank

56,650

CREDITORS

Amounts falling due within one year

5

104,266

NET CURRENT LIABILITIES

(47,616

)

TOTAL ASSETS LESS CURRENT LIABILITIES

170,047

CREDITORS

Amounts falling due after more than one year

6

186,811

NET LIABILITIES

(16,764

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(16,765

)

(16,764

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 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 director and authorised for issue on 10 July 2026 and were signed by:

Mrs L Simpson - Director

1.	STATUTORY INFORMATION

CAT Property (Scotland) Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

217,663

At 31 March 2026

217,663

NET BOOK VALUE

At 31 March 2026

217,663

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

8,161

Other creditors

96,105

104,266

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

186,811

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

154,167

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

194,972

On 24 October 2025, The Mortgage Works Uk plc, was granted Standard Security over the property at 6 Catriona Way, Motherwell, ML1 4NS.

On 4 November 2025, Aldermore Bank plc was granted Standard Security over the property at 13 Rochsoles Crescent, Motherwell, ML6 6TE