Company Registration No. 10329523 (England and Wales)
Ralph Catton Investments Limited
Unaudited accounts
for the year ended 31 January 2026
Ralph Catton Investments Limited
Unaudited accounts
Contents
Ralph Catton Investments Limited
Company Information
for the year ended 31 January 2026
Directors
R Catton
J Catton
Company Number
10329523 (England and Wales)
Registered Office
Faulkners End Farm
Roundwood Lane
Harpenden
Hertfordshire
AL5 3PG
England
Ralph Catton Investments Limited
Statement of financial position
as at 31 January 2026
Investment property
646,089
646,089
Cash at bank and in hand
45,574
60,160
Creditors: amounts falling due within one year
(1,971)
(19,042)
Net current assets
115,587
113,102
Net assets
761,676
759,191
Called up share capital
1
1
Share premium
761,728
761,728
Profit and loss account
(53)
(2,538)
Shareholders' funds
761,676
759,191
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 directors acknowledge their 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 of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by
R Catton
Director
Company Registration No. 10329523
Ralph Catton Investments Limited
Notes to the Accounts
for the year ended 31 January 2026
Ralph Catton Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 10329523. The registered office is Faulkners End Farm, Roundwood Lane, Harpenden, Hertfordshire, AL5 3PG, 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.
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
Deferred tax assets and liabilities are not discounted.
Investment property which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the balance sheet date. Changes in fair value are recognised in profit or loss.
Fair value at 1 February 2025
646,089
At 31 January 2026
646,089
Ralph Catton Investments Limited
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Other debtors
50,000
50,000
Amounts falling due after more than one year
Other debtors
16,875
16,875
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
812
17,650
Included in debtors is an amount owing to the company by one of the directors. This was a loan of £50,000 (2025 - £50,000) made to Mr R Catton who used the advance to fund a building development in a Farm Partnership in which he has a controlling interest. The loan is interest free and is repayable on demand.
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).