Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 12086174 Mr Adam Blaskey Mr John Jervoise iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12086174 2022-12-31 12086174 2023-12-31 12086174 2023-01-01 2023-12-31 12086174 frs-core:CurrentFinancialInstruments 2023-12-31 12086174 frs-core:ComputerEquipment 2023-12-31 12086174 frs-core:ComputerEquipment 2023-01-01 2023-12-31 12086174 frs-core:ComputerEquipment 2022-12-31 12086174 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 12086174 frs-core:OtherResidualIntangibleAssets 2023-12-31 12086174 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 12086174 frs-core:OtherResidualIntangibleAssets 2022-12-31 12086174 frs-core:SharePremium 2023-12-31 12086174 frs-core:ShareCapital 2023-12-31 12086174 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12086174 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12086174 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 12086174 frs-bus:SmallEntities 2023-01-01 2023-12-31 12086174 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12086174 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 12086174 frs-bus:Director1 2023-01-01 2023-12-31 12086174 frs-bus:Director2 2023-01-01 2023-12-31 12086174 1 2023-01-01 2023-12-31 12086174 frs-countries:EnglandWales 2023-01-01 2023-12-31 12086174 2021-12-31 12086174 2022-12-31 12086174 2022-01-01 2022-12-31 12086174 frs-core:CurrentFinancialInstruments 2022-12-31 12086174 frs-core:SharePremium 2022-12-31 12086174 frs-core:ShareCapital 2022-12-31 12086174 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12086174 1 2022-01-01 2022-12-31
Registered number: 12086174
Catalyst Space Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12086174
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,532 9,691
Tangible Assets 5 495 679
9,027 10,370
CURRENT ASSETS
Debtors 6 1,062 12,535
Cash at bank and in hand 1,991 9,500
3,053 22,035
Creditors: Amounts Falling Due Within One Year 7 (70,793 ) (60,230 )
NET CURRENT ASSETS (LIABILITIES) (67,740 ) (38,195 )
TOTAL ASSETS LESS CURRENT LIABILITIES (58,713 ) (27,825 )
NET LIABILITIES (58,713 ) (27,825 )
CAPITAL AND RESERVES
Called up share capital 90 90
Share premium account 29,944 29,944
Profit and Loss Account (88,747 ) (57,859 )
SHAREHOLDERS' FUNDS (58,713) (27,825)
Page 1
Page 2
For the year ending 31 December 2023 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 John Jervoise
Director
11 September 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Catalyst Space Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 12086174 . The registered office is Worting House Church Lane, Worting, Basingstoke, Hampshire, England, RG23 8PX.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is being amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Computer equipment 25% straight line
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
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2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 3 4
3 4
4. Intangible Assets
Website
£
Cost
As at 1 January 2023 11,585
As at 31 December 2023 11,585
Amortisation
As at 1 January 2023 1,894
Provided during the period 1,159
As at 31 December 2023 3,053
Net Book Value
As at 31 December 2023 8,532
As at 1 January 2023 9,691
5. Tangible Assets
Computer equipment
£
Cost
As at 1 January 2023 736
As at 31 December 2023 736
Depreciation
As at 1 January 2023 57
Provided during the period 184
As at 31 December 2023 241
Net Book Value
As at 31 December 2023 495
As at 1 January 2023 679
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,062 5,310
Other debtors - 7,225
1,062 12,535
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,090 16,082
Other creditors 63,248 41,423
Taxation and social security 4,455 2,725
70,793 60,230
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