REGISTERED NUMBER: 15941625 (England and Wales)

Mcat C Limited

Abridged Unaudited Financial Statements

for the period

6 September 2024 to 30 September 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr C A Turgut

Mr A Turgut

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

15941625 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mcat C Limited for the period ended 30 September 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Mcat C 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 loss of Mcat C Limited. You consider that Mcat C Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Mcat C 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

4 September 2026

CURRENT ASSETS

Debtors

4

797,317

Cash at bank

742

798,059

CREDITORS

Amounts falling due within one year

5

59,995

NET CURRENT ASSETS

738,064

TOTAL ASSETS LESS CURRENT LIABILITIES

738,064

CREDITORS

Amounts falling due after more than one year

6

740,000

NET LIABILITIES

(1,936

)

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

(2,036

)

SHAREHOLDERS' FUNDS

(1,936

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 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.

All the members have consented to the preparation of an abridged Income Statement for the period ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 4 September 2026 and were signed on its behalf by:

Mr C A Turgut - Director

1.	STATUTORY INFORMATION

Mcat C 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.

Going concern

The financial statements have been prepared on a going concern basis. At the period -end the company had negative retained earnings, however the directors have reviewed the financial position and confirm that adequate financial support will continue to be made available to the company for at least twelve months from the date of approval of these financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

797,317

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

1,198

Other creditors

58,797

59,995

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

740,000

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Loan payable-Related party

740,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

8.

RESERVES

Retained

earnings

£

Deficit for the period

(2,036

)

At 30 September 2025

(2,036

)

9.	RELATED PARTY DISCLOSURES

Loan from Related Party / Key Management Personnel

At the balance sheet date, the company owed £35,900 to a related party.The balance represents an interest-free loan, which is repayable on demand and is included within creditors: amounts falling due within one year.

Transactions with Companies Under Common Control

The company has intercompany balances with another entity under the control of the same director.

At the year-end, amounts due from this entity totalled £2,966. These balances are interest-free and repayable on demand and is included within debtors: amounts falling due within one year.

Loan and Interest Transactions with Overseas Entity Under Common Ownership

The company has a loan arrangement with an overseas entity with which it shares common ownership through a director. At the year end, the amount due to this related party totalled £740,000. During the year, the company incurred total interest expense of £27,927.40 in respect of this loan, comprising £5,990 paid during the year and £21,937.40 accrued but unpaid at the year end. The loan is unsecured and bears interest at a rate that, under the loan agreement, must remain within the minimum and maximum interest rates published periodically by the Swiss Federal Tax Authority. The parties are required to adjust the interest rate if it falls outside this range. Management considers this mechanism to be consistent with maintaining the loan on terms broadly comparable to arm's length conditions.