Catena Inspection & Engineering Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06831595

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		77,138		102,479

			77,138		102,479
CURRENT ASSETS
Stocks	5	165,592		352,830
Debtors	6	451,388		601,119
Cash at bank and in hand		239,066		242,336

		856,046		1,196,285
Creditors: Amounts Falling Due Within One Year	7	(608,547 )		(788,599 )

NET CURRENT ASSETS (LIABILITIES)			247,499		407,686

TOTAL ASSETS LESS CURRENT LIABILITIES			324,637		510,165

Creditors: Amounts Falling Due After More Than One Year	8		(18,924 )		(28,927 )

NET ASSETS			305,713		481,238

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			305,613		481,138

SHAREHOLDERS' FUNDS			305,713		481,238

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Catena Inspection & Engineering Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Matthew Charles O'Mara

Director

14/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Catena Inspection & Engineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06831595 . The registered office is Brookhill Road, Brookhill Industrial Estate, Pinxton, Nottingham, NG16 6NS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2025: 23)

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Catena Inspection & Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	348,923	63,602	412,525
Additions	-	2,874	2,874

As at 31 March 2026	348,923	66,476	415,399

Depreciation
As at 1 April 2025	253,974	56,072	310,046
Provided during the period	23,751	4,464	28,215

As at 31 March 2026	277,725	60,536	338,261

Net Book Value
As at 31 March 2026	71,198	5,940	77,138

As at 1 April 2025	94,949	7,530	102,479

5. Stocks

	2026	2025
	£	£
Stock	65,000	89,858
Work in progress	100,592	262,972

	165,592	352,830

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	428,520	562,171
Other debtors	22,868	38,948

	451,388	601,119

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	8,500	31,224
Trade creditors	365,012	627,519
Other creditors	182,151	44,722
Taxation and social security	52,884	85,134

	608,547	788,599

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Catena Inspection & Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	18,924	28,927

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,500	31,224
Later than one year and not later than five years	18,924	28,927

	27,424	60,151

	27,424	60,151

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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