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REGISTERED NUMBER: 09166356 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

CATALYST SERVICES UK LTD

CATALYST SERVICES UK LTD (REGISTERED NUMBER: 09166356)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

CATALYST SERVICES UK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: B C Jackson





REGISTERED OFFICE: Block B, Gatehead Business Park
Delph New Road
Delph
Oldham
OL3 5DE





REGISTERED NUMBER: 09166356 (England and Wales)





ACCOUNTANTS: Jane Cooksey Limited
15/16 Boarshurst Bus. Park,
Boarshurst Lane, Greenfield
Oldham
Lancashire
OL3 7ER

CATALYST SERVICES UK LTD (REGISTERED NUMBER: 09166356)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 129,065 64,831

CURRENT ASSETS
Stocks 48,394 26,046
Debtors 5 1,546,002 1,214,420
Cash at bank and in hand 1,298,806 1,215,854
2,893,202 2,456,320
CREDITORS
Amounts falling due within one year 6 1,518,694 1,449,291
NET CURRENT ASSETS 1,374,508 1,007,029
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,503,573

1,071,860

PROVISIONS FOR LIABILITIES 32,266 16,208
NET ASSETS 1,471,307 1,055,652

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,471,207 1,055,552
SHAREHOLDERS' FUNDS 1,471,307 1,055,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 May 2025 and were signed by:



B C Jackson - Director


CATALYST SERVICES UK LTD (REGISTERED NUMBER: 09166356)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Catalyst Services UK Ltd 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 20% on cost
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

CATALYST SERVICES UK LTD (REGISTERED NUMBER: 09166356)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2023 - 31 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023 - 147,533 147,533
Additions 18,235 95,024 113,259
At 31 August 2024 18,235 242,557 260,792
DEPRECIATION
At 1 September 2023 - 82,702 82,702
Charge for year 3,647 45,378 49,025
At 31 August 2024 3,647 128,080 131,727
NET BOOK VALUE
At 31 August 2024 14,588 114,477 129,065
At 31 August 2023 - 64,831 64,831

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 1,398,604 1,180,188
Other debtors 117,079 34,232
1,515,683 1,214,420

Amounts falling due after more than one year:
Other debtors 30,319 -

Aggregate amounts 1,546,002 1,214,420

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,057,424 1,224,140
Taxation and social security 288,953 165,237
Other creditors 172,317 59,914
1,518,694 1,449,291

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the end of the year the director owed £89,835 to the company. During the year the company charged interest on the loan of £245.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CATALYST SERVICES UK LTD

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Catalyst Services UK Ltd for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Catalyst Services UK Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Catalyst Services UK Ltd and state those matters that we have agreed to state to the director of Catalyst Services UK Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Catalyst Services UK Ltd 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 Catalyst Services UK Ltd. You consider that Catalyst Services UK Ltd 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 Catalyst Services UK Ltd. 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.






Jane Cooksey Limited
15/16 Boarshurst Bus. Park,
Boarshurst Lane, Greenfield
Oldham
Lancashire
OL3 7ER


29 May 2025