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Company registration number: 09090254
CATALYST COMMODITIES LTD
Unaudited filleted financial statements
30 June 2025
CATALYST COMMODITIES LTD
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
CATALYST COMMODITIES LTD
Directors and other information

| Director | Paul Monk
| Company number | 09090254
| Registered office | 95 Chatham Street
|  | London
|  | SE17 1PA
| Accountants | Passer & Co
|  | 20 Sunningdale Close
|  | Stanmore
|  | HA7 3QL

CATALYST COMMODITIES LTD
Statement of financial position
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 9,629 |  |  |  | 6,199 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 9,629 |  |  |  | 6,199
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 387,627 |  |  |  | 324,523 |  |
Cash at bank and in hand |  |  | 1,668,051 |  |  |  | 1,336,606 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 2,055,678 |  |  |  | 1,661,129 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 381,067) |  |  |  | ( 137,948) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1,674,611 |  |  |  | 1,523,181
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,684,240 |  |  |  | 1,529,380
Provisions for liabilities |  |  |  |  | ( 1,496,633) |  |  |  | ( 1,523,730)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 187,607 |  |  |  | 5,650
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 187,507 |  |  |  | 5,550
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 187,607 |  |  |  | 5,650
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 July 2025 , and are signed on behalf of the board by:
Paul Monk
Director
Company registration number: 09090254
CATALYST COMMODITIES LTD
Statement of changes in equity
Year ended 30 June 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 July 2023 |  | 100 |  | 388,763 | 388,863 |  |  |  |  |
Profit for the year |  |  |  | 642,187 | 642,187 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 642,187 | 642,187 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 1,025,400) | ( 1,025,400) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 1,025,400) | ( 1,025,400) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2024 and 1 July 2024 |  | 100 |  | 5,550 | 5,650 |  |  |  |  |
Profit for the year |  |  |  | 1,762,637 | 1,762,637 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 1,762,637 | 1,762,637 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 1,580,680) | ( 1,580,680) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 1,580,680) | ( 1,580,680) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2025 |  | 100 |  | 187,507 | 187,607 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

CATALYST COMMODITIES LTD
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 95 Chatham Street, London, SE17 1PA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
Revenue from the provision of services is recognised when the amount can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 5 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 July 2024 | 24,438 | 24,438 |  |  |  |  |
| Additions | 5,858 | 5,858 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2025 | 30,296 | 30,296 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 July 2024 | 18,239 | 18,239 |  |  |  |  |
| Charge for the year | 2,428 | 2,428 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2025 | 20,667 | 20,667 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 June 2025 | 9,629 | 9,629 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2024 | 6,199 | 6,199 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 216,390 | 286,070
| Other debtors |  | 171,237 | 38,453
|  |  | _______ | _______
|  |  | 387,627 | 324,523
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 88,024 | 26,535
| Corporation tax |  | 283,475 | 51,676
| Social security and other taxes |  | 7,068 | 57,091
| Other creditors |  | 2,500 | 2,646
|  |  | _______ | _______
|  |  | 381,067 | 137,948
|  |  | _______ | _______