Company No: 08973118 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr D J Gillen

REGISTERED OFFICE	C/O Pm+M New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB
	United Kingdom

COMPANY NUMBER

08973118 (England and Wales)

CHARTERED ACCOUNTANTS	PM+M Solutions for Business LLP
	New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	3,196		2,583
Investments	4	789		561
		3,985		3,144
Current assets
Debtors	5	28,406		38,203
Cash at bank and in hand		8,503		12,726
		36,909		50,929
Creditors: amounts falling due within one year	6	( 48,059)		( 52,901)
Net current liabilities		(11,150)		(1,972)
Total assets less current liabilities		(7,165)		1,172
Provision for liabilities		( 799)		( 646)
Net (liabilities)/assets		( 7,964)		526
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 8,064 )		426
Total shareholder's (deficit)/funds		( 7,964)		526

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Income and Retained Earnings has not been delivered.

The financial statements of Cato Marketing Limited (registered number: 08973118) were approved and authorised for issue by the Director on 24 July 2026. They were signed on its behalf by:

Mr D J Gillen 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

Cato Marketing 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 C/O Pm+M New Century House, Greenbank Technology Park, Challenge Way, Blackburn, BB1 5QB, 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 £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

25 % reducing balance

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

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.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Investments
Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		2

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 May 2025	4,156		4,156
Additions	1,599		1,599
At 30 April 2026	5,755		5,755
Accumulated depreciation
At 01 May 2025	1,573		1,573
Charge for the financial year	986		986
At 30 April 2026	2,559		2,559
Net book value
At 30 April 2026	3,196		3,196
At 30 April 2025	2,583		2,583

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2025	561		561
Additions	1,200		1,200
Disposals	( 150)		( 150)
Movement in fair value	( 822)		( 822)
At 30 April 2026	789		789
Carrying value at 30 April 2026	789		789
Carrying value at 30 April 2025	561		561

5. Debtors

	2026		2025
	£		£
Amounts owed by related parties	2,313		0
Corporation tax	3,540		3,540
Other debtors	22,553		34,663
	28,406		38,203

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	0		11,300
Taxation and social security	44,226		39,592
Other creditors	3,833		2,009
	48,059		52,901

7. Related party transactions

Transactions with the entity's director

At the balance sheet date an amount of £22,553 (2025 - £34,664) was owed by the director to the company. Interest of £948 has been applied at the standard rate of 3.75% on balances exceeding £10,000.

Other related party transactions

At the balance sheet date an amount of £2,315 (2025 - £Nil) was owed to the company by Cook's Kava, a Greek company controlled by the director. This loan is interest free and repayable on demand.