ACCOUNTS - Final Accounts preparation

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.

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

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