REGISTERED NUMBER: 04278825 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 29 SEPTEMBER 2025

FOR

GEORGE CATLEY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A G Day

D G Day

REGISTERED OFFICE:

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

REGISTERED NUMBER:

04278825 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

70,314

75,730

70,314

75,730

CURRENT ASSETS

Stocks

73,293

94,305

Debtors

6

93,716

59,871

Cash at bank and in hand

155,818

27,513

322,827

181,689

CREDITORS

Amounts falling due within one year

7

126,099

61,421

NET CURRENT ASSETS

196,728

120,268

TOTAL ASSETS LESS CURRENT LIABILITIES

267,042

195,998

PROVISIONS FOR LIABILITIES

17,451

18,806

NET ASSETS

249,591

177,192

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

249,491

177,092

SHAREHOLDERS' FUNDS

249,591

177,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 September 2025 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

A G Day - Director

D G Day - Director

1.	STATUTORY INFORMATION

George Catley Limited is a private company, limited by shares , 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 (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance and 10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 29 September 2025

20,000

AMORTISATION

At 1 October 2024

and 29 September 2025

20,000

NET BOOK VALUE

At 29 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

7,819

88,070

12,491

Additions

-

141

-

At 29 September 2025

7,819

88,211

12,491

DEPRECIATION

At 1 October 2024

-

81,989

11,072

Charge for period

-

920

213

At 29 September 2025

-

82,909

11,285

NET BOOK VALUE

At 29 September 2025

7,819

5,302

1,206

At 30 September 2024

7,819

6,081

1,419

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

157,675

25,888

291,943

Additions

14,239

-

14,380

At 29 September 2025

171,914

25,888

306,323

DEPRECIATION

At 1 October 2024

104,195

18,957

216,213

Charge for period

16,930

1,733

19,796

At 29 September 2025

121,125

20,690

236,009

NET BOOK VALUE

At 29 September 2025

50,789

5,198

70,314

At 30 September 2024

53,480

6,931

75,730

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

38,998

57,500

VAT

49,653

-

Prepayments

5,065

2,371

93,716

59,871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

81,270

29,562

Corporation Tax

26,983

10,543

Social security and other taxes

535

6,008

VAT

-

1,020

Pension control

663

600

Net Wages

10,479

9,383

Directors' loan accounts

2,215

880

Accrued expenses

3,954

3,425

126,099

61,421

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 29 September 2025 and the year ended 30 September 2024:

2025

2024

£

£

A G Day

Balance outstanding at start of period

(51

)

(15,215

)

Amounts advanced

-

15,476

Amounts repaid

(1,312

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(1,363

)

(51

)

D G Day

Balance outstanding at start of period

(829

)

(267

)

Amounts advanced

-

250

Amounts repaid

(423

)

(812

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(1,252

)

(829

)

No interest has been charged on the director's loan accounts and there are no set repayment terms.