REGISTERED NUMBER: 15290176 (England and Wales)

Unaudited Financial Statements

for the Period

16 November 2023 to 30 November 2024

for

CATALYST COMMERCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R S A Hurtley

Mrs C M Hurtley

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

15290176 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

2,535

CURRENT ASSETS

Debtors

5

7,337

Cash at bank

12,276

19,613

CREDITORS

Amounts falling due within one year

6

19,226

NET CURRENT ASSETS

387

TOTAL ASSETS LESS CURRENT LIABILITIES

2,922

PROVISIONS FOR LIABILITIES

7

482

NET ASSETS

2,440

CAPITAL AND RESERVES

Called up share capital

102

Retained earnings

2,338

2,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 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.

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 2 April 2025 and were signed on its behalf by:

R S A Hurtley - Director

Mrs C M Hurtley - Director

1.	STATUTORY INFORMATION

Catalyst Commerce 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.

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.

Computer equipment

-

33% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

3,755

At 30 November 2024

3,755

DEPRECIATION

Charge for period

1,220

At 30 November 2024

1,220

NET BOOK VALUE

At 30 November 2024

2,535

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

7,337

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

8,030

Social security and other taxes

(662

)

VAT

4,806

Directors' loan accounts

5,972

Accrued expenses

1,080

19,226

7.	PROVISIONS FOR LIABILITIES

£

Deferred tax

482

Deferred

tax

£

Accelerated capital allowances

482

Balance at 30 November 2024

482

8.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as both directors have an equal shareholding in the company.