ACCOUNTS - Final Accounts preparation

Staff costs, including directors' remuneration, were as follows:

Registered number: 14571526

SILICON CATALYST UK LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

SILICON CATALYST UK LTD

REGISTERED NUMBER: 14571526

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	178,745		53,323
Cash at bank and in hand	5	132,261		107,434
		311,006		160,757
Creditors: amounts falling due within one year	6	(185,683)		(132,567)
Net current assets			125,323		28,190
Total assets less current liabilities			125,323		28,190

Net assets			125,323		28,190

Capital and reserves
Called up share capital	100	100
Profit and loss account	125,223	28,090
	125,323	28,190

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SILICON CATALYST UK LTD

REGISTERED NUMBER: 14571526

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

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 by:

Pedro Pablo Rodriguez

Director

Date: 3 September 2026

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

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SILICON CATALYST UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Silicon Catalyst UK Ltd is a private limited company, registered in the United Kingdom domiciled in England and Wales. The registered office address is 3rd Floor The Coade, 98 Vauxhall Walk, London, United Kingdom, SE11 5EL

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 requirements 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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

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SILICON CATALYST UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

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.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Pensions

Defined contribution pension plan

The Company contributes to defined contribution plans 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.

2.6

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

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SILICON CATALYST UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.7

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.

2.8

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.

2.9

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.

Wages and salaries	320,964	283,309
Social security costs	33,272	28,965
Cost of defined contribution scheme	13,359	7,231
	367,595	319,505

The average monthly number of employees, including directors, during the year was 5 (2025 - 5).

Debtors

					2026	2025
					£	£


Trade debtors	84,001	2,640
Amounts owed by group undertakings	100	100
Prepayments and accrued income	94,644	50,583
	178,745	53,323

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SILICON CATALYST UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	132,261	107,434
	132,261	107,434

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	4,546	492
Corporation tax	31,052	726
Other taxation and social security	57,907	32,151
Other creditors	8,215	1,560
Accruals and deferred income	83,963	97,638
	185,683	132,567

7.	Pension commitments

The Company contributes to a defined contribution pension scheme for the benefit of its employees. The assets of the relevant schemes are held separately from those of the Company in an independently administered funds. The pension cost charge represents contributions payable by the Company to the funds and amounted to £13,359 (2025: £7,231). Contributions totalling £1,815 (2025: £600) were payable to the fund at the balance sheet date and are included in creditors.

8.	Related party transactions
	At the balance sheet date, the company owed the director the following balance. P Rodriguez - £960 The loan was made interest free with no repayment conditions.

9.	Controlling party

The immediate parent undertaking of the company is Silicon Catalyst LLC.

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