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REGISTERED NUMBER: 05826114 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2025 to 31 March 2026

for

"The Catch": St James Care Provision

Ltd.

| "The Catch": St James Care Provision |

| Ltd. (Registered number: 05826114) |

Contents of the Financial Statements

for the Period 1 June 2025 to 31 March 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| "The Catch": St James Care Provision |

| Ltd. |

Company Information

for the Period 1 June 2025 to 31 March 2026

| DIRECTOR: | C Woodward

| SECRETARY: | Mrs M Sweeton

| REGISTERED OFFICE: | St James CE Primary School

| Chadwick Street

| Glossop

| Derbyshire

| SK13 8EF

| REGISTERED NUMBER: | 05826114 (England and Wales)

| ACCOUNTANTS: | Hardy & Company (Hyde) Ltd

| Chartered Certified Accountants

| Onward Chambers

| 34 Market Street

| Hyde

| Cheshire

| SK14 1AH

| "The Catch": St James Care Provision |

| Ltd. (Registered number: 05826114) |

Abridged Balance Sheet

31 March 2026

| 31.3.26 |  | 31.5.25

£ | £ |

CURRENT ASSETS

Cash at bank and in hand | 63 |  | 9,568 |  |

CREDITORS

Amounts falling due within one year | - |  | 1,259 |  |

NET CURRENT ASSETS | 63 |  | 8,309 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 63 |  | 8,309 |  |

RESERVES

Income and expenditure account | 63 |  | 8,309 |  |

63 |  | 8,309 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 surplus or deficit 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 period ended 31 March 2026 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 7 April 2026 and were signed by:

C Woodward - Director

| "The Catch": St James Care Provision |

| Ltd. (Registered number: 05826114) |

Notes to the Financial Statements

for the Period 1 June 2025 to 31 March 2026

1. | STATUTORY INFORMATION

| "The Catch": St James Care Provision Ltd. is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make estimates, judgements and assumptions that affect the amounts reported. These judgements and estimates are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| There are no significant judgements or estimates.

| Turnover

| Revenue 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 rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| "The Catch": St James Care Provision |

| Ltd. (Registered number: 05826114) |

Notes to the Financial Statements - continued

for the Period 1 June 2025 to 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Impairment

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

| 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 Balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 (2025 - 7 ) .