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REGISTERED NUMBER: 07029351 (England and Wales)











CATCH LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024






CATCH LIMITED (REGISTERED NUMBER: 07029351)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


CATCH LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: H Nissen
M Brown





REGISTERED OFFICE: Lygon House
50 London Road
Bromley
Kent
BR1 3RA





REGISTERED NUMBER: 07029351 (England and Wales)





AUDITORS: Berringers LLP
Chartered Accountants
and Statutory Auditors
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

CATCH LIMITED (REGISTERED NUMBER: 07029351)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 8,295 12,899

CURRENT ASSETS
Stocks 4,659 3,509
Debtors 5 18,782 18,567
Cash at bank 109,637 96,889
133,078 118,965
CREDITORS
Amounts falling due within one year 6 230,142 229,404
NET CURRENT LIABILITIES (97,064 ) (110,439 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(88,769

)

(97,540

)

CAPITAL AND RESERVES
Called up share capital 90,000 90,000
Retained earnings (178,769 ) (187,540 )
SHAREHOLDERS' FUNDS (88,769 ) (97,540 )

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 29 May 2025 and were signed on its behalf by:





H Nissen - Director


CATCH LIMITED (REGISTERED NUMBER: 07029351)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Catch 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.

Going concern
The company has been, and will continue to be, financially supported by Unique Seafood Limited.

Unique Seafood Limited will continue to financially support the company for a period exceeding twelve months from the date of the directors report.

On the basis that the company has sufficient financial support from Unique Seafood Limited, the directors have prepared the accounts on a going concern basis.

The directors have also reviewed the post year end financial information available at the time of approving these financial statements and have concluded that the financial statements should be prepared on a going concern basis.

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.
Improvements to property - 20% - 33.3% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving 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 balance sheet date.


CATCH LIMITED (REGISTERED NUMBER: 07029351)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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 contributions pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 January 2024
and 31 December 2024 75,215 66,057 16,687 157,959
DEPRECIATION
At 1 January 2024 63,472 65,703 15,885 145,060
Charge for year 3,734 250 620 4,604
At 31 December 2024 67,206 65,953 16,505 149,664
NET BOOK VALUE
At 31 December 2024 8,009 104 182 8,295
At 31 December 2023 11,743 354 802 12,899

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 18,782 18,567

CATCH LIMITED (REGISTERED NUMBER: 07029351)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 7,151 10,621
Amounts owed to group undertakings 200,528 199,991
Taxation and social security 19,652 16,397
Other creditors 2,811 2,395
230,142 229,404

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

The Report of the auditors was unqualified.

Ricky Hutson BSc FCCA ACA (Senior Statutory Auditor)
for and on behalf of Berringers LLP

8. 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.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Funder Nissen Holdings APS and Brodrene Sperre A/S due to their equal ownership and control of the group.