IRIS Accounts Production v26.1.10.61 10964553 Board of Directors 1.4.25 31.3.26 31.3.26 0 0 false true false false true false Ordinary A 0.01000 Ordinary B 0.01000 Ordinary C 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10964553 2025-03-31 10964553 2026-03-31 10964553 2025-04-01 2026-03-31 10964553 2024-03-31 10964553 2024-04-01 2025-03-31 10964553 2025-03-31 10964553 ns15:EnglandWales 2025-04-01 2026-03-31 10964553 ns14:PoundSterling 2025-04-01 2026-03-31 10964553 ns10:Director1 2025-04-01 2026-03-31 10964553 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10964553 ns10:SmallEntities 2025-04-01 2026-03-31 10964553 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10964553 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 10964553 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10964553 ns10:FullAccounts 2025-04-01 2026-03-31 10964553 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 10964553 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 10964553 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 10964553 ns10:Director2 2025-04-01 2026-03-31 10964553 ns10:Director3 2025-04-01 2026-03-31 10964553 ns10:RegisteredOffice 2025-04-01 2026-03-31 10964553 ns5:CurrentFinancialInstruments 2026-03-31 10964553 ns5:CurrentFinancialInstruments 2025-03-31 10964553 ns5:Non-currentFinancialInstruments 2026-03-31 10964553 ns5:Non-currentFinancialInstruments 2025-03-31 10964553 ns5:ShareCapital 2026-03-31 10964553 ns5:ShareCapital 2025-03-31 10964553 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 10964553 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10964553 ns5:CostValuation 2025-03-31 10964553 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 10964553 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 10964553 ns10:OrdinaryShareClass1 2026-03-31 10964553 ns10:OrdinaryShareClass2 2026-03-31 10964553 ns10:OrdinaryShareClass3 2026-03-31

REGISTERED NUMBER: 10964553 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| MEGACAT HOLDINGS LIMITED |

MEGACAT HOLDINGS LIMITED (REGISTERED NUMBER: 10964553)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MEGACAT HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | J Bishop

| S Richmond

| P Boucher

| REGISTERED OFFICE: | 30 - 34 North Street

| Hailsham

| East Sussex

| BN27 1DW

| REGISTERED NUMBER: | 10964553 (England and Wales)

| ACCOUNTANTS: | Watson Associates (Professional Services) Limited

| 30 - 34 North Street

| Hailsham

| East Sussex

| BN27 1DW

MEGACAT HOLDINGS LIMITED (REGISTERED NUMBER: 10964553)

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 103 |  | 103 |  |

CURRENT ASSETS

Debtors | 5 | 754,214 |  | 835,607 |  |

Cash at bank | - |  | 1 |  |

754,214 |  | 835,608 |  |

CREDITORS

Amounts falling due within one year | 6 | (203 | ) | (2,400 | ) |

NET CURRENT ASSETS | 754,011 |  | 833,208 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 754,114 |  | 833,311 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (210,515 | ) | (286,703 | ) |

NET ASSETS | 543,599 |  | 546,608 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 20 |  | 20 |  |

Retained earnings | 543,579 |  | 546,588 |  |

SHAREHOLDERS' FUNDS | 543,599 |  | 546,608 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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.

MEGACAT HOLDINGS LIMITED (REGISTERED NUMBER: 10964553)

BALANCE SHEET - continued

31 MARCH 2026

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 19 August 2026 and were signed on its behalf by:

J Bishop - Director

MEGACAT HOLDINGS LIMITED (REGISTERED NUMBER: 10964553)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Megacat Holdings 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.

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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

| Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet only 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.

| Taxation

| Taxation for the year 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 year 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 year was NIL (2025 - NIL).

MEGACAT HOLDINGS LIMITED (REGISTERED NUMBER: 10964553)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 103 |  |

| NET BOOK VALUE

| At 31 March 2026 | 103 |  |

| At 31 March 2025 | 103 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | 753,948 |  | 835,341 |  |

| Other debtors | 266 |  | 266 |  |

754,214 |  | 835,607 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 100 |  | 100 |  |

| Other creditors | 103 |  | 2,300 |  |

203 |  | 2,400 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 210,515 |  | 286,703 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 600 | Ordinary A | 1p | 6 |  | 6 |  |

| 600 | Ordinary B | 1p | 6 |  | 6 |  |

| 800 | Ordinary C | 1p | 8 |  | 8 |  |

20 |  | 20 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company was owed £753,948 (2025: £835,341) by Brightrock Games

| Limited. The loan has no formal repayment terms and no interest is charged.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr P Croft.