REGISTERED NUMBER: 08958209 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CATCH INVESTMENTS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C H Tan

REGISTERED OFFICE:

104 Park Street

London

W1K 6NF

REGISTERED NUMBER:

08958209 (England and Wales)

ACCOUNTANTS:

Asset Accounting Ltd

56 Lavington Road

London

W13 9LS

FIXED ASSETS

Tangible assets

4

1,553

2,319

Investments

5

2,136,301

1,546,267

2,137,854

1,548,586

CURRENT ASSETS

Cash at bank

801,593

1,215

CREDITORS

Amounts falling due within one year

22,151

56,767

NET CURRENT ASSETS/(LIABILITIES)

779,442

(55,552

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,917,296

1,493,034

PROVISIONS FOR LIABILITIES

109,872

35,999

NET ASSETS

2,807,424

1,457,035

CAPITAL AND RESERVES

Called up share capital

6

50

50

Fair value reserve

7

457,682

396,814

Retained earnings

7

2,349,692

1,060,171

SHAREHOLDERS' FUNDS

2,807,424

1,457,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 October 2025 and were signed by:

C H Tan - Director

1.	STATUTORY INFORMATION

Catch Investments 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

16,570

DEPRECIATION

At 1 April 2024

14,251

Charge for year

766

At 31 March 2025

15,017

NET BOOK VALUE

At 31 March 2025

1,553

At 31 March 2024

2,319

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 April 2024

1,546,267

Additions

652,881

Impairments

(62,847

)

At 31 March 2025

2,136,301

NET BOOK VALUE

At 31 March 2025

2,136,301

At 31 March 2024

1,546,267

Cost or valuation at 31 March 2025 is represented by:

Totals

£

Valuation in 2018

216,548

Valuation in 2019

21,227

Valuation in 2020

138,164

Valuation in 2021

135,595

Valuation in 2022

28,540

Valuation in 2023

27,480

Valuation in 2024

(270,646

)

Valuation in 2025

(62,847

)

Cost

1,902,240

2,136,301

Investment in EdCo Limited

The company originally held an investment in EdCo Limited with a carrying value of £333,145. An impairment charge of £270,645 was recognised in the year ended 31 March 2024, reducing the carrying amount to £62,500 at that date. In the current year, the directors have concluded that no further recoverable amount exists and the remaining balance of £62,500 has been fully impaired. Accordingly, the carrying amount of the investment is nil as at 31 March 2025. The directors have reviewed the carrying values of all other investments and, in their opinion, these do not materially differ from their estimated fair values at the reporting date.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary

1

50

50

7.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

1,060,171

396,814

1,456,985

Profit for the year

1,350,389

1,350,389

Reserve transfer

(60,868

)

60,868

-

At 31 March 2025

2,349,692

457,682

2,807,374

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr C Tan who owns 60% of the company’s issued share capital with the remainder held by his immediate family. Mr Tan is considered to be the ultimate controlling party.