Silverfin false false 30/11/2025 01/12/2024 30/11/2025 Mr G J Milne 14/09/2015 Mrs H L Milne 14/09/2015 17 August 2026 The principal activity of the Company during the financial period was that of management consultancy. SC515495 2025-11-30 SC515495 bus:Director1 2025-11-30 SC515495 bus:Director2 2025-11-30 SC515495 2024-11-30 SC515495 core:CurrentFinancialInstruments 2025-11-30 SC515495 core:CurrentFinancialInstruments 2024-11-30 SC515495 core:Non-currentFinancialInstruments 2025-11-30 SC515495 core:Non-currentFinancialInstruments 2024-11-30 SC515495 core:ShareCapital 2025-11-30 SC515495 core:ShareCapital 2024-11-30 SC515495 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC515495 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC515495 core:OtherPropertyPlantEquipment 2024-11-30 SC515495 core:OtherPropertyPlantEquipment 2025-11-30 SC515495 core:CostValuation 2024-11-30 SC515495 core:CostValuation 2025-11-30 SC515495 bus:OrdinaryShareClass1 2025-11-30 SC515495 2024-12-01 2025-11-30 SC515495 bus:FilletedAccounts 2024-12-01 2025-11-30 SC515495 bus:SmallEntities 2024-12-01 2025-11-30 SC515495 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC515495 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC515495 bus:Director1 2024-12-01 2025-11-30 SC515495 bus:Director2 2024-12-01 2025-11-30 SC515495 core:OtherPropertyPlantEquipment core:TopRangeValue 2024-12-01 2025-11-30 SC515495 2023-12-01 2024-11-30 SC515495 core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 SC515495 core:Non-currentFinancialInstruments 2024-12-01 2025-11-30 SC515495 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 SC515495 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC515495 (Scotland)

# KATALYST BUSINESS CONSULTING LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

KATALYST BUSINESS CONSULTING LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

Contents

KATALYST BUSINESS CONSULTING LIMITED

## BALANCE SHEET

AS AT 30 NOVEMBER 2025
KATALYST BUSINESS CONSULTING LIMITED

## BALANCE SHEET (continued)

AS AT 30 NOVEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 4 | 1 |  | 1
|  | 1 |  | 1
Current assets |  |  |  |
Debtors | 5 | 56,679 |  | 56,679
Cash at bank and in hand | 6 | 39,660 |  | 52,560
|  | 96,339 |  | 109,239
Creditors: amounts falling due within one year | 7 | ( 14,716) |  | ( 20,134)
Net current assets |  | 81,623 |  | 89,105
Total assets less current liabilities |  | 81,624 |  | 89,106
Creditors: amounts falling due after more than one year | 8 | 0 |  | ( 4,534)
Net assets |  | 81,624 |  | 84,572
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 81,524 |  | 84,472
Total shareholders' funds |  | 81,624 |  | 84,572

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Katalyst Business Consulting Limited (registered number: SC515495) were approved and authorised for issue by the Board of Directors on 17 August 2026. They were signed on its behalf by:

Mr G J Milne Director |

KATALYST BUSINESS CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
KATALYST BUSINESS CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Katalyst Business Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 22 Innerleithen Way, Perth, PH1 1RN, United Kingdom.
The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss if any.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

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

Basic financial liabilities
Basic financial liabilities bank loans are recognised at transaction price.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 1,606 |  | 1,606
Disposals | ( 276) |  | ( 276)
At 30 November 2025 | 1,330 |  | 1,330
Accumulated depreciation |  |  |
At 01 December 2024 | 1,606 |  | 1,606
Disposals | ( 276) |  | ( 276)
At 30 November 2025 | 1,330 |  | 1,330
Net book value |  |  |
At 30 November 2025 | 0 |  | 0
At 30 November 2024 | 0 |  | 0

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 December 2024 | 1
At 30 November 2025 | 1
Carrying value at 30 November 2025 | 1
Carrying value at 30 November 2024 | 1

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by related parties | 56,679 |  | 56,679

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 39,660 |  | 52,560

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 4,534 |  | 10,394
Other creditors | 10,182 |  | 9,740
| 14,716 |  | 20,134

Included within bank loans are amounts advanced to the company under the Bounce Back Loan Scheme. This loan scheme is fully backed by government guarantee.

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 4,534

Included within bank loans are amounts advanced to the company under the Bounce Back Loan Scheme. This loan scheme is fully backed by government guarantee.

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 10. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 8,182 |  | 7,870

The above loan is unsecured, interest free and has no fixed terms of repayment.

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts due from related parties | 56,679 |  | 56,679