Registration number: 06700744

Catersigns Limited

trading as Catersigns Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Catersigns Limited

trading as Catersigns Ltd

Company Information

Director

Mrs Melanie Margaret Andrews

Registered office

Ground Floor Templeback 10 Temple Back Bristol BS1 6FL

Accountants

Beckett Rawcliffe Limited Chartered AccountantsUnit 17, Beckett House Sovereign Court Wyrefields Poulton Le Fylde Lancashire FY6 8JX

Catersigns Limited

trading as Catersigns Ltd

(Registration number: 06700744)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	614	819
Current assets
Stocks	5	1,940	1,940
Debtors	6	244	545
Cash at bank and in hand		12,950	10,983
		15,134	13,468
Creditors: Amounts falling due within one year	7	(11,585)	(14,210)
Net current assets/(liabilities)		3,549	(742)
Net assets		4,163	77
Capital and reserves
Called up share capital	8	100	100
Retained earnings		4,063	(23)
Shareholders' funds		4,163	77

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 July 2026
 

......................................... Mrs Melanie Margaret Andrews Director

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Ground Floor
Templeback
10 Temple Back
Bristol
BS1 6FL

These financial statements were authorised for issue by the director on 20 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% on written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 July 2025	3,715	3,715
At 30 June 2026	3,715	3,715
Depreciation
At 1 July 2025	2,896	2,896
Charge for the year	205	205
At 30 June 2026	3,101	3,101
Carrying amount
At 30 June 2026	614	614
At 30 June 2025	819	819

5

Stocks

	2026 £	2025 £
Work in progress	1,500	1,500
Finished goods and goods for resale	440	440
	1,940	1,940

6

Debtors

Current	2026 £	2025 £
Trade debtors	-	301
Other debtors	244	244
	244	545

7

Creditors

Creditors: amounts falling due within one year

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	1,415	4,963
Trade creditors		936	2,202
Taxation and social security		9,219	7,031
Other creditors		15	14
		11,585	14,210

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	1,415	4,963

10

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £163.24 (2025 - £296.50) per each Ordinary		16,324		29,650

11	Related party transactions

Catersigns Limited

trading as Catersigns Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	12,570	12,651

Summary of transactions with all entities with joint control or significant interest

Mileta Signs and Products Ltd Inter Company Loan Account

Expenditure with and payables to related parties

2026	Entities with joint control or significant influence £
Purchase of goods	26,666

2025	Entities with joint control or significant influence £
Purchase of goods	48,167
Rendering of services	30,000
	78,167

Loans from related parties

2025	Entities with joint control or significant influence £	Total £
At start of period	6,000	6,000
Repaid	(6,000)	(6,000)
At end of period	-	-

12	Parent and ultimate parent undertaking

The ultimate controlling party is Melanie Andrews.