Cattle Market (Management) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05918891 (England and Wales)

Cattle Market (Management) Limited

Unaudited Financial Statements

For The Period 1st September 2025 to 23rd June 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

M J Nightingale

K Davison

REGISTERED OFFICE:

310 Wellingborough Road

Northampton

Northamptonshire

NN1 4EP

REGISTERED NUMBER:

05918891 (England and Wales)

ACCOUNTANTS:

Cheney & Co

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Tangible assets

5

1

CURRENT ASSETS

Debtors

6

4,367

6,041

Cash at bank

-

11

4,367

6,052

CREDITORS

Amounts falling due within one year

7

1,972

1,271

NET CURRENT ASSETS

2,395

4,781

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,396

4,782

RESERVES

Repair & maintenance reserve

2,396

4,782

2,396

4,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 23rd June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 23rd June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 Board of Directors and authorised for issue on 22nd July 2026 and were signed on its behalf by:

K Davison - Director

1.	STATUTORY INFORMATION

Cattle Market (Management) Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of holding the freehold title of the area of land to the south east side of Cattle Market Road and being responsible for the maintenance and management of the communal areas on behalf of the tenants.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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

Turnover

Turnover represents the contributions received from each tenant towards the common costs of the building.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

No depreciation

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1st September 2025

and 23rd June 2026

1

NET BOOK VALUE

At 23rd June 2026

1

At 31st August 2025

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

4,367

6,041

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts (see note 8)

676

-

Other creditors

1,296

1,271

1,972

1,271

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

Amounts falling due within one year or on demand:

Bank loans

676

-

9.	CONTINGENT LIABILITIES

There were no contingent liabilities as at 23rd June 2026 or 31st August 2025.

10.	CAPITAL COMMITMENTS

There were no capital commitments as at 23rd June 2026 or 31st August 2025.

11.	COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee with each member's liability restricted to an amount not exceeding £10 to the Company's assets, in the event of it being wound up or within one year after they cease to be a member.