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Registered number: 15454042
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| KATALLYST GLOBAL LIMITED
KATALLYST GLOBAL LIMITED |  |
COMPANY INFORMATION
Director | Cailin Moira Wilke
Registered number | 15454042
Registered office | 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Accountants | Menzies LLP
| Chartered Accountants
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
KATALLYST GLOBAL LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
KATALLYST GLOBAL LIMITED REGISTERED NUMBER:15454042 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 602 |  | 899
|  |  | 602 |  | 899
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 39,837 |  | 1,839 |
Cash at bank and in hand |  | 36,638 |  | 61,089 |
|  | 76,475 |  | 62,928 |
Creditors: amounts falling due within one year | 6 | (80,141) |  | (46,944) |
Net current (liabilities)/assets |  |  | (3,666) |  | 15,984
Total assets less current liabilities |  |  | (3,064) |  | 16,883
Net (liabilities)/assets |  |  | (3,064) |  | 16,883
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (3,065) |  | 16,882
|  |  | (3,064) |  | 16,883
Page 1
KATALLYST GLOBAL LIMITED REGISTERED NUMBER:15454042 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Cailin Moira Wilke
Director
Date: 13 July 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
KATALLYST GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Katallyst Global Limited is a private company, limited by shares, registered in England and Wales, company registration number 15454042. The registered office is 4th Floor, 95 Gresham Street, London, United Kingdom, EC2V 7AB. There is no principal place of business. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
As at the year end the company has net liabilities of £3,064 (2024: net assets of £16,883). The director hasconfirmed that they will continue to provide financial support so that the company will be able to meet thecreditors as they fall due.
| 2.3 | Foreign currency translation
The Company's functional and presentational currency is GBP.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated through providing consultancy services and measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Page 3
KATALLYST GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 -1).
Page 4
KATALLYST GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 899
| At 31 December 2025 | 899
| Depreciation |
| Charge for the year on owned assets | 297
| At 31 December 2025 | 297
| Net book value |
| At 31 December 2025 | 602
| At 31 December 2024 | 899
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 500
| Other debtors | 645 | 617
| Prepayments and accrued income | 39,192 | 722
|  | 39,837 | 1,839
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,937 | 8,473
| Corporation tax | 67,611 | 34,478
| Other taxation and social security | 988 | -
| Other creditors | 805 | 493
| Accruals and deferred income | 5,800 | 3,500
|  | 80,141 | 46,944
Page 5