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Registration number: 08267617

Catachem Solutions Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Catachem Solutions Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Catachem Solutions Limited

Company Information

Director | Mr Adrian Rowberry

Registered office | Slade Firs Farm Drake Street Welland Malvern WR13 6LN

Accountants | Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Catachem Solutions Limited

(Registration number: 08267617)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 21,860 | 3,338
Current assets |  |  |
Debtors | 5 | 1,517,788 | 1,356,347
Cash at bank and in hand |  | 643,449 | 438,266
|  | 2,161,237 | 1,794,613
Creditors: Amounts falling due within one year | 6 | (217,053) | (58,739)
Net current assets |  | 1,944,184 | 1,735,874
Net assets |  | 1,966,044 | 1,739,212
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 1,965,944 | 1,739,112
Shareholders' funds |  | 1,966,044 | 1,739,212

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 June 2026

......................................... Mr Adrian Rowberry Director

Catachem Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Slade Firs Farm Drake Street
Welland
Malvern
WR13 6LN
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The directors consider that there are no key judgements that management have made in the process of applying the company’s accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Catachem Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% straight line
Motor vehicles | 20% straight line
Fixtures and fittings | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Catachem Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

Catachem Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 8,719 | 12,575 | 21,294
Additions | - | 20,000 | 20,000
At 31 October 2025 | 8,719 | 32,575 | 41,294
Depreciation
At 1 November 2024 | 5,381 | 12,575 | 17,956
Charge for the year | 811 | 667 | 1,478
At 31 October 2025 | 6,192 | 13,242 | 19,434
Carrying amount
At 31 October 2025 | 2,527 | 19,333 | 21,860
At 31 October 2024 | 3,338 | - | 3,338

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 6,290
Other debtors | 1,517,788 | 1,350,057
| 1,517,788 | 1,356,347

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 195 | 168
Taxation and social security | 211,658 | 53,371
Accruals and deferred income | 5,200 | 5,200
| 217,053 | 58,739

Catachem Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Transactions with the director

2025 | At 1 November 2024 £ | Advances to director £ | At 31 October 2025 £
Mr Adrian Rowberry
Amount owed from/(to) the director | 447,038 | 77,297 | 524,335

2024 | At 1 November 2023 £ | Repayments by director £ | At 31 October 2024 £
Mr Adrian Rowberry
Amount owed from/(to) the director | 447,570 | (532) | 447,038

Other transactions with the director

Interest has been charged on the overdrawn directors' loan account at 2.25% until 5 April 2025, and at 3.75% from 6 April 2025.