Catherine House Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13574438 (England and Wales)

Financial Statements for the Period 1 August 2024 to 31 January 2026

for

Catherine House Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R D Burton

Mrs E Carder

Evolve Care Group (A) Ltd

REGISTERED OFFICE:

Beech House

Brotherswood Court

Almondsbury

Bristol

BS32 4QW

REGISTERED NUMBER:

13574438 (England and Wales)

AUDITORS:

Dunkley's Chartered Certified Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

BS32 4JY

FIXED ASSETS

Tangible assets

4

155,424

132,464

CURRENT ASSETS

Debtors

5

1,359,569

590,097

Cash at bank and in hand

12,043

203,936

1,371,612

794,033

CREDITORS

Amounts falling due within one year

6

823,373

758,299

NET CURRENT ASSETS

548,239

35,734

TOTAL ASSETS LESS CURRENT LIABILITIES

703,663

168,198

PROVISIONS FOR LIABILITIES

30,015

25,157

NET ASSETS

673,648

143,041

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

673,548

142,941

SHAREHOLDERS' FUNDS

673,648

143,041

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 30 October 2026 and were signed on its behalf by:

R D Burton - Director

1.	STATUTORY INFORMATION

Catherine House 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.

The financial statements are presented in Pound Sterling (£), which is also the company's functional currency. Monetary amounts in these financial statements are rounded to the nearest pound.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

The principal areas of estimation uncertainty include the useful economic lives of tangible fixed assets, the recoverability of trade debtors and intercompany balances, and the assessment of any impairment indicators in respect of assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

All of the company's revenue was generated within the United Kingdom.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to operate as intended.

Depreciation is charged so as to write off the cost of assets, less their estimated residual value, over their estimated useful economic lives using the straight-line method, at the following annual rate:

All tangible fixed assets 20% straight line (60 months)

Useful lives and residual values are reviewed where there is an indication of a significant change since the last reporting date. Any change is accounted for prospectively. Assets are assessed for impairment where events or changes in circumstances indicate that the carrying amount may not be recoverable.

Taxation

Taxation for the period 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern / group support

The financial statements have been prepared on a going concern basis. The company is dependent upon the continuing financial support of its parent undertaking and fellow group companies. The directors have received confirmation that such support will continue for the foreseeable future and have reviewed forecasts and cash flow projections covering a period of at least twelve months from the date of approval of the financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 76 (2024 - 70 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 August 2024

11,825

137,009

14,000

162,834

Additions

6,905

81,029

1,384

89,318

At 31 January 2026

18,730

218,038

15,384

252,152

DEPRECIATION

At 1 August 2024

1,304

28,226

840

30,370

Charge for period

4,491

56,758

5,109

66,358

At 31 January 2026

5,795

84,984

5,949

96,728

NET BOOK VALUE

At 31 January 2026

12,935

133,054

9,435

155,424

At 31 July 2024

10,521

108,783

13,160

132,464

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.7.24

£

Trade debtors

566,256

164,044

Amounts owed by group undertakings

770,419

410,915

Other debtors

5,731

384

Prepayments and accrued income

17,163

14,754

1,359,569

590,097

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.7.24

£

Trade creditors

26,946

252,047

Tax

169,103

28,376

Social security and other taxes

88,178

80,624

Other creditors

271,800

360,473

Accrued expenses

267,346

36,779

823,373

758,299

7.	FINANCIAL INSTRUMENTS

The company has elected to apply the provisions of Sections 11 and 12 of FRS 102 in respect of financial instruments. Basic financial assets, including trade and other debtors, amounts owed by group undertakings and cash at bank and in hand, are recognised initially at transaction price and subsequently measured at amortised cost, less any impairment. Basic financial liabilities, including trade and other creditors, accruals and amounts owed to group undertakings, are recognised initially at transaction price and subsequently measured at amortised cost. Financial assets are reviewed for indicators of impairment at each reporting date.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.7.24

value:

£

100

Ordinary

£1

100

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Matthew Dobbins FCA (Senior Statutory Auditor)

for and on behalf of Dunkley's Chartered Certified Accountants

10.	PENSION COMMITMENTS

During the year, the company operated a defined contribution pension scheme through an external provider.

Employer contributions to the scheme for the year totalled £55,372 (2024 - £30,566).

Accrued pension contributions outstanding at the balance sheet date totalled £9,093 (2024 - £8,157).

11.	CONTINGENT LIABILITIES

The company was not aware of any contingent liabilities at the balance sheet date.

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13.	POST BALANCE SHEET EVENTS

Information relating to events since the end of the period is given in the notes to the financial statements.

The directors have considered events occurring between the balance sheet date and the date on which the financial statements were authorised for issue and have concluded that there are no material adjusting or non-adjusting events requiring disclosure in these financial statements.

14.	ULTIMATE CONTROLLING PARTY

The Company’s immediate and ultimate parent undertaking is SPD001 Limited, a company incorporated and registered in England and Wales (company number 12133415), with its registered office at Beech House, Brotherswood Court, Almondsbury, Bristol, BS32 4QW.

SPD001 Limited is the parent undertaking of both the smallest and the largest group of undertakings for which consolidated financial statements are prepared that include the Company. Copies of the consolidated financial statements of SPD001 Limited can be obtained from the Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.