Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 19 May 2026 1 January 2025 31 December 2025 31 December 2025 11814434 Mr L Jeanmart Mr. S Prigent Mr. P Rohner Mr L Jeanmart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11814434 2024-12-31 11814434 2025-12-31 11814434 2025-01-01 2025-12-31 11814434 frs-core:CurrentFinancialInstruments 2025-12-31 11814434 frs-core:Non-currentFinancialInstruments 2025-12-31 11814434 frs-core:ComputerEquipment 2025-12-31 11814434 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11814434 frs-core:ComputerEquipment 2024-12-31 11814434 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 11814434 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-01 2025-12-31 11814434 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 11814434 frs-core:FurnitureFittings 2025-12-31 11814434 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11814434 frs-core:FurnitureFittings 2024-12-31 11814434 frs-core:ShareCapital 2025-12-31 11814434 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11814434 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11814434 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11814434 frs-bus:SmallEntities 2025-01-01 2025-12-31 11814434 frs-bus:Audited 2025-01-01 2025-12-31 11814434 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11814434 frs-core:UnlistedNon-exchangeTraded 2025-12-31 11814434 frs-core:UnlistedNon-exchangeTraded 2024-12-31 11814434 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 11814434 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 11814434 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 11814434 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 11814434 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 11814434 frs-bus:Director1 2025-01-01 2025-12-31 11814434 frs-bus:Director2 2025-01-01 2025-12-31 11814434 frs-bus:Director2 2024-12-31 11814434 frs-bus:Director2 2025-12-31 11814434 frs-bus:Director3 2025-01-01 2025-12-31 11814434 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 11814434 frs-core:CurrentFinancialInstruments 1 2025-12-31 11814434 frs-countries:EnglandWales 2025-01-01 2025-12-31 11814434 2023-12-31 11814434 2024-12-31 11814434 2024-01-01 2024-12-31 11814434 frs-core:CurrentFinancialInstruments 2024-12-31 11814434 frs-core:Non-currentFinancialInstruments 2024-12-31 11814434 frs-core:ShareCapital 2024-12-31 11814434 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11814434 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 11814434
KATCH INVESTMENT MANAGEMENT LTD
Financial Statements
For The Year Ended 31 December 2025
KATCH INVESTMENT MANAGEMENT LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
KATCH INVESTMENT MANAGEMENT LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11814434

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,224 |  | 4,224
Tangible Assets | 5 |  | 26,157 |  | 58,445
Investments | 6 |  | 100 |  | 200
|  |  | 30,481 |  | 62,869
CURRENT ASSETS
Debtors | 7 | 1,216,647 |  | 161,878 |
Cash at bank and in hand |  | 469,612 |  | 135,883 |
|  | 1,686,259 |  | 297,761 |
Creditors | 8 | (763,107 ) |  | (16,377 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 923,152 |  | 281,384
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 953,633 |  | 344,253
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (6,539 ) |  | (14,611 )
NET ASSETS |  |  | 947,094 |  | 329,642
CAPITAL AND RESERVES
Called up share capital | 10 |  | 755,018 |  | 253,847
Profit and Loss Account |  |  | 192,076 |  | 75,795
SHAREHOLDERS' FUNDS |  |  | 947,094 |  | 329,642

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KATCH INVESTMENT MANAGEMENT LTD
Balance Sheet (continued)
As At 31 December 2025
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr. S Prigent Director
20th May 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
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KATCH INVESTMENT MANAGEMENT LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
KATCH INVESTMENT MANAGEMENT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11814434 . The registered office is 6th Floor, Moray House, 23-31 Great Titchfield Street, London, W1W 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue from management consulting activities is recognized over time as the services are provided to clients. Where services are delivered continuously over a period, revenue is recognized on a time-apportioned basis, typically aligned with the terms of the advisory agreement.
For performance-based or success fee arrangements, revenue is recognized only when the performance obligation is satisfied, and it is highly probable that a significant reversal will not occur, typically when the relevant benchmarks or client-defined outcomes are achieved.
Where the outcome of an consulting activities cannot be estimated reliably, revenue is recognized to the extent that the costs incurred are expected to be recoverable.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets correspond to trademark rights for the Katch name and group. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 33.33% straight line
Computer Equipment | 33.33% straight line

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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KATCH INVESTMENT MANAGEMENT LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 18)
20 18
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KATCH INVESTMENT MANAGEMENT LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 January 2025 | 4,224
As at 31 December 2025 | 4,224
Net Book Value
As at 31 December 2025 | 4,224
As at 1 January 2025 | 4,224

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 51,965 | 48,148 | 100,113
Additions | 1,382 | - | 1,382
As at 31 December 2025 | 53,347 | 48,148 | 101,495
Depreciation
As at 1 January 2025 | 21,731 | 19,937 | 41,668
Provided during the period | 17,624 | 16,046 | 33,670
As at 31 December 2025 | 39,355 | 35,983 | 75,338
Net Book Value
As at 31 December 2025 | 13,992 | 12,165 | 26,157
As at 1 January 2025 | 30,234 | 28,211 | 58,445

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 200
Disposals | (100 )
As at 31 December 2025 | 100

...CONTINUED
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KATCH INVESTMENT MANAGEMENT LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 100
As at 1 January 2025 | 200

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 226,042 |  | -
Prepayments and accrued income | 929,823 |  | 99,531
PAYE/NIC (Current liabilities - creditors < 1 year) | - |  | 1
Net wages | - |  | 3,140
Directors' loan accounts | - |  | 11,987
Amounts owed by other participating interests | - |  | 11,804
| 1,155,865 |  | 126,463
Due after more than one year
Amounts owed by associates | 60,782 |  | 35,415
| 1,216,647 |  | 161,878

8. Creditors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,402 |  | 5,577
Corporation tax | 52,624 |  | -
Pension creditor | 9,975 |  | -
Accruals and deferred income | 9,000 |  | 10,800
Directors' loan accounts | 540 |  | -
Amounts owed to associates | 684,566 |  | -
| 763,107 |  | 16,377

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 6,539 |  | 14,611

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KATCH INVESTMENT MANAGEMENT LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 755,018 |  | 253,847

11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £9,975.00 were due to the fund. They are included in Other Creditors.
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Laurent Jeanmart | 11,987 | - | 11,446 | - | 540

The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
IntelWiseIntelwise Limited is a wholly owned subsidiary of Katch Investment Management Ltd. During the year Katch Investment Management Ltd provided services to Intelwise Limited in the amount of £243,051 At the balance sheet date £0 was owed to Katch Investment Management Ltd by Intelwise Limited

IntelWise

Intelwise Limited is a wholly owned subsidiary of Katch Investment Management Ltd. During the year Katch Investment Management Ltd provided services to Intelwise Limited in the amount of £243,051 At the balance sheet date £0 was owed to Katch Investment Management Ltd by Intelwise Limited

REIMREIM Katch Securities Ltd is a wholly owned subsidiary of Katch Investment Management Ltd. During the year Katch Investment Management Ltd provided services to REIM Katch Securities Ltd in the amount of £0 At the balance sheet date £34,158 was owed to Katch Investment Management Ltd by REIM Katch Securities Ltd.

REIM

REIM Katch Securities Ltd is a wholly owned subsidiary of Katch Investment Management Ltd. During the year Katch Investment Management Ltd provided services to REIM Katch Securities Ltd in the amount of £0 At the balance sheet date £34,158 was owed to Katch Investment Management Ltd by REIM Katch Securities Ltd.

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KATCH INVESTMENT MANAGEMENT LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
14. Audit Information
The auditor's report on the accounts of KATCH INVESTMENT MANAGEMENT LTD for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Philip Arch FCA FCCA FMAAT (Senior Statutory Auditor) for and on behalf of Wilkes Tranter & Co Limited , Statutory Auditor.

Wilkes Tranter & Co Limited Brook House Moss Grove Kingswinford West Midlands DY6 9HS

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