Company No: 00657769 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	J R Pitt
	R W Pitt

Secretary

J R Pitt

Registered office	Office 13
	Caxton House
	Wellesley Road
	Ashford
	TN24 8ET
	United Kingdom

Company number

00657769 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

Solicitors	Thomson Snell & Passmore LLP
	3 Lonsdale Gardens
	Tunbridge Wells
	Kent
	TN1 1NX

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lithecat Properties Limited for the financial year ended 06 December 2025 which comprise the Balance Sheet and the related notes 1 to 7 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Lithecat Properties Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Lithecat Properties Limited and state those matters that we have agreed to state to the Board of Directors of Lithecat Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lithecat Properties Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Lithecat Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Lithecat Properties Limited. You consider that Lithecat Properties Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Lithecat Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

14 August 2026

	Note	2025		2024
		£		£
Current assets
Debtors	3	611,127		611,127
		611,127		611,127
Creditors: amounts falling due within one year	4	( 1,380)		( 1,380)
Net current assets		609,747		609,747
Total assets less current liabilities		609,747		609,747
Net assets		609,747		609,747
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		609,647		609,647
Total shareholder's funds		609,747		609,747

Lithecat Properties Limited (registered number: 00657769) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 06 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Lithecat Properties Limited (registered number: 00657769) were approved and authorised for issue by the Board of Directors on 14 August 2026. They were signed on its behalf by:

J R Pitt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Lithecat Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Office 13, Caxton House, Wellesley Road, Ashford, TN24 8ET, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

There are no plans for the company to commence any new trading activity, and accordingly the going concern basis of accounting has not been adopted for the preparation of the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, excluding directors	0		0

3. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	611,127		611,127

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	1,380		1,380

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

6. Related party transactions

The company has taken advantage of the exemption from disclosing related party transactions with fellow group undertakings, where both entities are wholly owned by the group.

7. Ultimate controlling party

The company is a wholly owned subsidiary of Lithecat Holdings Limited, a company incorporated in England and Wales. In the opinion of the directors there is no controlling party.