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
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
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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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.
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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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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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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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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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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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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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