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REGISTERED NUMBER: 04050821 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

KATALISYS LIMITED

KATALISYS LIMITED (REGISTERED NUMBER: 04050821)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

KATALISYS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: Mr C Y Fill
Mrs K E Fill





REGISTERED OFFICE: 3 Draymans Croft
Bicester
Oxfordshire
OX26 6EA





REGISTERED NUMBER: 04050821 (England and Wales)





ACCOUNTANTS: Andorran Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX

KATALISYS LIMITED (REGISTERED NUMBER: 04050821)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 370 759
Investments 5 46,286 77,584
46,656 78,343

CURRENT ASSETS
Cash at bank 9,530 20,333

CREDITORS
Amounts falling due within one year 6 (2,266 ) (2,629 )
NET CURRENT ASSETS 7,264 17,704
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,920

96,047

PROVISIONS FOR LIABILITIES 7 (70 ) (144 )
NET ASSETS 53,850 95,903

CAPITAL AND RESERVES
Called up share capital 8 20 20
Revaluation reserve 9 33,286 34,584
Retained earnings 20,544 61,299
SHAREHOLDERS' FUNDS 53,850 95,903

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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.

KATALISYS LIMITED (REGISTERED NUMBER: 04050821)

STATEMENT OF FINANCIAL POSITION - continued
31 AUGUST 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2023 and were signed on its behalf by:





Mrs K E Fill - Director


KATALISYS LIMITED (REGISTERED NUMBER: 04050821)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

Katalisys 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on reducing balance
Computer equipment - Straight line over 3 years

Assets costing less than £250 are written off as consumable items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Valuation of investments
Investments in listed company shares are remeasured to market value at each Statement of Financial Position date.Gains and losses are recognised in the revaluation reserve.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

KATALISYS LIMITED (REGISTERED NUMBER: 04050821)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 421 1,138 1,559
DEPRECIATION
At 1 September 2022 317 483 800
Charge for year 10 379 389
At 31 August 2023 327 862 1,189
NET BOOK VALUE
At 31 August 2023 94 276 370
At 31 August 2022 104 655 759

5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1 September 2022 77,584
Disposals (30,000 )
Revaluations (1,298 )
At 31 August 2023 46,286
NET BOOK VALUE
At 31 August 2023 46,286
At 31 August 2022 77,584

Cost or valuation at 31 August 2023 is represented by:

Listed
investments
£   
Valuation in 2014 1,832
Valuation in 2015 5,047
Valuation in 2016 12,583
Valuation in 2017 6,967
Valuation in 2018 755
Valuation in 2019 3,641
Valuation in 2020 3,167
Valuation in 2021 20,370
Valuation in 2022 (19,778 )
Valuation in 2023 (1,298 )
Cost 13,000
46,286

KATALISYS LIMITED (REGISTERED NUMBER: 04050821)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Tax 1,304 1,383
Other creditors 300 628
Accrued expenses 662 618
2,266 2,629

7. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax 70 144

Deferred
tax
£   
Balance at 1 September 2022 144
Utilised during year (74 )
Balance at 31 August 2023 70

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
20 Ordinary £1 20 20

9. RESERVES
Revaluation
reserve
£   
At 1 September 2022 34,584
Market value movement (1,298 )

At 31 August 2023 33,286

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
KATALISYS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Katalisys Limited for the year ended 31 August 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Katalisys Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Katalisys Limited and state those matters that we have agreed to state to the Board of Directors of Katalisys Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Katalisys Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Katalisys Limited 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 Katalisys Limited. You consider that Katalisys Limited is exempt from the statutory audit requirement for the year.

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






Andorran Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX


8 November 2023