REGISTERED NUMBER: SC488422 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Catalyst Business Solutions Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

D W O Speirs

REGISTERED OFFICE:

17 Easter Steil

Glenlockhart

Edinburgh

Scotland

EH10 5XE

REGISTERED NUMBER:

SC488422 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

Drumsheugh Toll

2 Belford Road

Edinburgh

Midlothian

EH4 3BL

FIXED ASSETS

Tangible assets

4

1,586

788

CURRENT ASSETS

Debtors

5

6,198

22,424

Cash at bank

193,522

230,712

199,720

253,136

CREDITORS

Amounts falling due within one year

6

133,925

167,312

NET CURRENT ASSETS

65,795

85,824

TOTAL ASSETS LESS CURRENT LIABILITIES

67,381

86,612

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

67,281

86,512

SHAREHOLDERS' FUNDS

67,381

86,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 8 January 2026 and were signed by:

D W O Speirs - Director

1.	STATUTORY INFORMATION

Catalyst Business Solutions Limited is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery

-

25% on cost

Computer equipments

-

33% on cost

Taxation

Taxation for the year comprises of current 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 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 statement of financial position date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipments

Totals

£

£

£

COST

At 1 October 2024

7,495

10,815

18,310

Additions

-

1,582

1,582

Disposals

-

(9,554

)

(9,554

)

At 30 September 2025

7,495

2,843

10,338

DEPRECIATION

At 1 October 2024

6,801

10,721

17,522

Charge for year

249

535

784

Eliminated on disposal

-

(9,554

)

(9,554

)

At 30 September 2025

7,050

1,702

8,752

NET BOOK VALUE

At 30 September 2025

445

1,141

1,586

At 30 September 2024

694

94

788

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

4,800

21,000

Other debtors

451

472

Prepayments and accrued income

947

952

6,198

22,424

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Tax

29,327

31,433

VAT

3,435

25,937

Other creditors

100,391

109,547

Directors' current accounts

4

15

Accrued expenses

768

380

133,925

167,312

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £43,075 (2024 - £66,800) were paid to the director .