REGISTERED NUMBER: 08349457 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Cater Gray Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

DP Cater

Mrs J F Gray

REGISTERED OFFICE:

1 Church Lane

Harpswell

Gainsborough

Lincolnshire

DN21 5UY

REGISTERED NUMBER:

08349457 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,048

3,173

3,048

3,173

CURRENT ASSETS

Debtors

6

686

276

Cash at bank

17,023

20,159

17,709

20,435

CREDITORS

Amounts falling due within one year

7

9,152

10,267

NET CURRENT ASSETS

8,557

10,168

TOTAL ASSETS LESS CURRENT LIABILITIES

11,605

13,341

PROVISIONS FOR LIABILITIES

8

210

159

NET ASSETS

11,395

13,182

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

11,393

13,180

SHAREHOLDERS' FUNDS

11,395

13,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 9 October 2026 and were signed on its behalf by:

DP Cater - Director

Mrs J F Gray - Director

1.	STATUTORY INFORMATION

Cater Gray 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.

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.

Turnover

Turnover represents invoiced sales of services. The company is not registered for value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

15,000

AMORTISATION

At 1 February 2025

and 31 January 2026

15,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

Office

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

3,500

12,683

3,892

6,858

26,933

Additions

-

-

-

599

599

At 31 January 2026

3,500

12,683

3,892

7,457

27,532

DEPRECIATION

At 1 February 2025

2,664

10,822

3,755

6,519

23,760

Charge for year

125

280

34

285

724

At 31 January 2026

2,789

11,102

3,789

6,804

24,484

NET BOOK VALUE

At 31 January 2026

711

1,581

103

653

3,048

At 31 January 2025

836

1,861

137

339

3,173

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

441

-

Prepayments

245

276

686

276

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

-

2,769

Directors' current accounts

9,152

7,498

9,152

10,267

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

210

159

Deferred

tax

£

Balance at 1 February 2025

159

Charge to Income Statement during year

51

Balance at 31 January 2026

210

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors. At the year end the company owed the directors £9,152, (2025 - £7,498).