Company Registration No. 15397724 (England and Wales)
Cat 618 Limited
Unaudited accounts
for the year ended 31 January 2026
Cat 618 Limited
Unaudited accounts
Contents
Cat 618 Limited
Company Information
for the year ended 31 January 2026
Company Number
15397724 (England and Wales)
Registered Office
Sunnyacre
Quarry Lane
Gorsley
Ross on Wye
Herefordshire
HR9 7SH
England
Accountants
James Accountancy Services Ltd
3 Waterloo Grove
Kidsgrove
Stoke-on-Trent
Staffordshire
ST7 4SY
Cat 618 Limited
Statement of financial position
as at 31 January 2026
Tangible assets
8,350
11,130
Cash at bank and in hand
8,191
34,629
Creditors: amounts falling due within one year
(16,748)
(46,127)
Net current liabilities
(8,388)
(9,494)
Total assets less current liabilities
(38)
1,636
Provisions for liabilities
Deferred tax
(1,093)
(1,505)
Net (liabilities)/assets
(1,131)
131
Called up share capital
10
10
Profit and loss account
(1,141)
121
Shareholders' funds
(1,131)
131
For the year ending 31 January 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 August 2026 and were signed on its behalf by
David Giles
Director
Company Registration No. 15397724
Cat 618 Limited
Notes to the Accounts
for the year ended 31 January 2026
Cat 618 Limited is a private company, limited by shares, registered in England and Wales, registration number 15397724. The registered office is Sunnyacre, Quarry Lane, Gorsley, Ross on Wye, Herefordshire, HR9 7SH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method.
Motor vehicles
20% reducing balance method.
Computer equipment
20% reducing balance method.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Cat 618 Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
2,625
8,700
1,292
12,617
At 31 January 2026
2,625
8,700
1,292
12,617
At 1 February 2025
525
700
262
1,487
Charge for the year
500
2,000
280
2,780
At 31 January 2026
1,025
2,700
542
4,267
At 31 January 2026
1,600
6,000
750
8,350
At 31 January 2025
2,100
8,000
1,030
11,130
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
125
524
Loans from directors
16,143
22,441
7
Deferred taxation
2026
2025
Accelerated capital allowances
1,093
1,505
Provision at start of year
1,505
-
(Credited)/charged to the profit and loss account
(412)
1,505
Provision at end of year
1,093
1,505
Cat 618 Limited
Notes to the Accounts
for the year ended 31 January 2026
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).