ACCOUNTS - Final Accounts preparation

Registered number: 15363629

CATCH RM US LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

CATCH RM US LIMITED

REGISTERED NUMBER: 15363629

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	85,412		37,800
Cash at bank and in hand	5	1		1
		85,413		37,801
Creditors: amounts falling due within one year	6	(34,634)		(23,477)
Net current assets			50,779		14,324
Total assets less current liabilities			50,779		14,324

Net assets			50,779		14,324

Capital and reserves
Called up share capital	100	100
Profit and loss account	50,679	14,224
	50,779	14,324

Page 1

CATCH RM US LIMITED

REGISTERED NUMBER: 15363629

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider 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 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.

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 on 18 August 2026.

................................................

Philip David Barker

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

CATCH RM US LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The Company is a private company limited by shares, incorporated in England & Wales. The principal activity throughout the year was that of recruitment consultancy.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

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 measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

CATCH RM US LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.5

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 balance sheet date in the countries where the Company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

CATCH RM US LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

Debtors

					2025	2024
					£	£


Amounts owed by participating interests	85,387	37,775
Other debtors	25	25
	85,412	37,800

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	1	1
	1	1

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	11,443	3,372
Accruals and deferred income	23,191	20,105
	34,634	23,477

7.	Pension commitments

The Company operates a defined contributions pension scheme in respect of the employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,730 (2024 - £1,983). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date.

Page 5

CATCH RM US LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Related party transactions

The directors Philip Barker, Phillip Blackmore and Rosemary Clarke are all directors in Catch Resource Management Limited. During the year amounts totalling £1,150,974 (2024 - £915,029) were received on behalf of, and £1,103,362 (2024 - £877,329) paid on behalf of Catch RM US Limited. At the year end £85,312 (2024 - £37,700) was owed by Catch Resource Management Limited.

The directors Philip Barker, Phillip Blackmore and Rosemary Clarke are all directors and shareholders in Catch RM Group Limited. During the year an amount of £Nil (2024 - £75) was paid on behalf of Catch RM Group Limited. At the year end £75 (2024 - £75) was owed by Catch RM Group Limited.

9.	Controlling party

The ultimate holding company is Catch RM Group Limited which owns 75% of the shares.

The company is exempt from the requirement to produce consolidation financial statements as it is a small group.

Page 6