Cato Estates Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 13003865

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		1,757,263		1,757,263

			1,757,263		1,757,263
CURRENT ASSETS
Cash at bank and in hand		800		2,630

		800		2,630
Creditors: Amounts Falling Due Within One Year	6	(735,805 )		(734,415 )

NET CURRENT ASSETS (LIABILITIES)			(735,005 )		(731,785 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,022,258		1,025,478

Creditors: Amounts Falling Due After More Than One Year	7		(1,051,723 )		(1,051,723 )

NET LIABILITIES			(29,465 )		(26,245 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			(29,467 )		(26,247 )

SHAREHOLDERS' FUNDS			(29,465)		(26,245)

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Cato Estates Limited

Statement of Financial Position (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Rajinder Kumar

Director

22/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cato Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13003865 . The registered office is Maplefield Grange, Maplefield Lane,Chalfont St. Giles,, England,, HP8 4TY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Investment Properties

Investment properties are initially measured at cost. At each reporting date, they are measured at fair value, with changes recognised in the income statement. The directors have assessed the fair value at 30 November 2025 and consider it not materially different from cost.

2.5. 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 debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 December 2024	3,486
Disposals	(3,486 )

As at 30 November 2025	-

Depreciation
As at 1 December 2024	3,486
Disposals	(3,486 )

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

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Cato Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 December 2024 and 30 November 2025	1,757,263

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	442	802
Other creditors	735,363	733,613

	735,805	734,415

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,051,723	1,051,723

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

As at the year-end, the company owed the directors of the company, £733,613. This amount is a current liability, interest free and repayable on demand.

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