PH Caterham Ltd iXBRL

PH Caterham Ltd

Unaudited Financial Statements

for the financial period from 16 December 2024 (date of incorporation) to 31 December 2025

PH Caterham Ltd

DIRECTOR AND OTHER INFORMATION


Director	Mr Peter Hughes (Appointed 16 December 2024)


Company Registration Number	16138080


Registered Office and Business Address	21-22 Maiden Lane
	London
	WC2E 7NA
	England


Accountants	Quarter
	Chartered Accountants
	St.Annes House
	Cathedral Quarter
	15 Church Street
	Antrim
	BT1 1PG

PH Caterham Ltd

CHARTERED ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of PH Caterham Ltd

for the financial period from 16 December 2024 (date of incorporation) to 31 December 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial period from 16 December 2024 (date of incorporation) to 31 December 2025 as set out on pages to which comprise the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of PH Caterham Ltd, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the period ended 31 December 2025 your duty to ensure that PH Caterham Ltd 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 profit of PH Caterham Ltd . You consider that PH Caterham Ltd is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of PH Caterham Ltd . For this reason, we have not verified the adequacy, 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.

__________________________________

QUARTER

Chartered Accountants

St.Annes House

Cathedral Quarter

15 Church Street

Antrim

BT1 1PG

14 September 2026

PH Caterham Ltd

Company Registration Number: 16138080

BALANCE SHEET

as at 31 December 2025

Dec 25

Notes

Fixed Assets

Investments

100

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Current Assets

Cash and cash equivalents

200,000

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Net Current Assets

200,000

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Total Assets less Current Liabilities

200,100

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Capital and Reserves

Called up share capital

100

Retained earnings

200,000

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Equity attributable to owners of the company

200,100

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The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial period from 16 December 2024 (date of incorporation) to 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 14 September 2026



________________________________
Mr Peter Hughes
Director

PH Caterham Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 16 December 2024 (date of incorporation) to 31 December 2025

General Information

PH Caterham Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 16138080. The registered office of the company is 21-22 Maiden Lane, London, WC2E 7NA, England which is also the principal place of business of the company. The principal activity is that of a holding company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial period in which it is receivable.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 16 days period from 16 December 2024 (date of incorporation) to 31 December 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was 1, (Dec 24 - 0).

Dec 25

Number

Director

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6.	Investments
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost
	Additions	100	100
		─────────	─────────
	At 31 December 2025	100	100
		─────────	─────────
	Net book value
	At 31 December 2025	100	100
		═════════	═════════

6.1.

Holdings in related undertakings

The company holds 20% or more of the share capital of the following company:

Country

Nature

Details

Proportion

held by

Name

incorporation and address of Registered Office

business

investment

company

Subsidiary undertaking

Bradfind Limited

21-22 Maiden Lane

Covent Garden

WC2E 7NA

Public houses and bars

Ordinary Shares

33.33%

The aggregate amount of capital and reserves and the results of these undertakings for the last relevant financial year were as follows:

Year ended

Capital and

Profit for

reserves

the year

Bradfind Limited

28 February 2025

1,780,463

162,303

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In the opinion of the director, the value to the company of the unlisted investments is not less than the book amount shown above.

Capital commitments

The company had no material capital commitments at the financial period-ended 31 December 2025.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.