REGISTERED NUMBER: 12188090 (England and Wales)

CATALYSE GROUP LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J L Filewood

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

12188090 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Intangible assets

4

28,738

6,524

Tangible assets

5

36,863

51,708

65,601

58,232

CURRENT ASSETS

Debtors

6

529,648

385,254

Cash at bank and in hand

4,573

9,915

534,221

395,169

CREDITORS

Amounts falling due within one year

7

(523,779

)

(280,652

)

NET CURRENT ASSETS

10,442

114,517

TOTAL ASSETS LESS CURRENT LIABILITIES

76,043

172,749

CREDITORS

Amounts falling due after more than one year

8

(159,156

)

(231,578

)

NET LIABILITIES

(83,113

)

(58,829

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(83,213

)

(58,929

)

SHAREHOLDERS' FUNDS

(83,113

)

(58,829

)

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

The members have not required the company to obtain an audit of its financial statements for the year 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 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 15 June 2026 and were signed by:

J L Filewood - Director

1.	STATUTORY INFORMATION

Catalyse Group Ltd 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.

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.

The director and shareholders have indicated their willingness to support the company financially, hence the company continues to adopt the going concern principle as the basis for the preparation of the financial statements..

Turnover

Turnover represents the fair value of consideration receivable for training courses and related services provided in the normal course of business, net of discounts and value added tax. Revenue is recognised when the training or related services are delivered to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Product development costs are being amortised over their estimated useful life of between six and eight years, commencing when the product reaches the market.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost, 25% on reducing balance and 20% on cost

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, bank loans, finance leases and accruals are initially recognised at transaction price.

Debt instruments are subsequently measured at amortised cost using the effective interest method.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2025

6,000

4,500

10,500

Additions

-

25,980

25,980

At 31 March 2026

6,000

30,480

36,480

AMORTISATION

At 1 April 2025

2,272

1,704

3,976

Charge for year

1,200

2,566

3,766

At 31 March 2026

3,472

4,270

7,742

NET BOOK VALUE

At 31 March 2026

2,528

26,210

28,738

At 31 March 2025

3,728

2,796

6,524

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

92,028

Additions

765

At 31 March 2026

92,793

DEPRECIATION

At 1 April 2025

40,320

Charge for year

15,610

At 31 March 2026

55,930

NET BOOK VALUE

At 31 March 2026

36,863

At 31 March 2025

51,708

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

82,683

DEPRECIATION

At 1 April 2025

34,746

Charge for year

13,778

At 31 March 2026

48,524

NET BOOK VALUE

At 31 March 2026

34,159

At 31 March 2025

47,937

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

260,846

231,045

Amounts owed by associates

16,000

-

Other debtors

252,802

154,209

529,648

385,254

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,167

7,000

Hire purchase contracts

32,556

10,232

Taxation and social security

270,208

166,789

Other creditors

219,848

96,631

523,779

280,652

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,167

Hire purchase contracts

18,296

50,852

Other creditors

140,860

179,559

159,156

231,578

Amounts falling due in more than five years:

Repayable by instalments

Other loans

-

30,821

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,167

8,167

Other loans

323,258

243,838

Hire purchase contract

50,852

61,084

375,277

313,089

Bank loans are secured under government backed initiatives.

Hire purchase liabilities are secured over the asset to which the agreement relates.

Other loans are secured by a personal guarantee from the director and also a debenture containing a fixed and floating charge over the assets of the company.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

J L Filewood

Balance outstanding at start of year

103,036

8,274

Amounts advanced

88,427

103,036

Amounts repaid

(2,651

)

(8,274

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

188,812

103,036

11.	RELATED PARTY DISCLOSURES

During the year, the company entered into transactions with related parties.

Purchases totalling £6,720 were made with a company connected through key management personnel.

At the year end, an amount of £16,000 was owed from related parties with common directorship and included within debtors.

No other transactions occurred with related parties.

The related party transactions were undertaken on normal commercial terms.