REGISTERED NUMBER: 03704243 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Catalyst Interiors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M A Davies

REGISTERED OFFICE:

Guy Walmsley Ltd

3 Grove Road

Wrexham

LL11 1DY

REGISTERED NUMBER:

03704243 (England and Wales)

ACCOUNTANTS:

Guy Walmsley Limited

3 Grove Road

Wrexham

LL11 1DY

FIXED ASSETS

Tangible assets

4

68,726

85,187

CURRENT ASSETS

Stocks

933,714

943,105

Debtors

5

845,394

712,190

Cash at bank

315,096

1,206,651

2,094,204

2,861,946

CREDITORS

Amounts falling due within one year

6

510,799

1,232,006

NET CURRENT ASSETS

1,583,405

1,629,940

TOTAL ASSETS LESS CURRENT LIABILITIES

1,652,131

1,715,127

CAPITAL AND RESERVES

Called up share capital

500

500

Capital redemption reserve

(407,246

)

(407,246

)

Retained earnings

2,058,877

2,121,873

SHAREHOLDERS' FUNDS

1,652,131

1,715,127

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2026 and were signed by:

M A Davies - Director

1.	STATUTORY INFORMATION

Catalyst Interiors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold Improvements

-

on written down value

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

33% on cost

Computer equipment

-

33% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Leasehold

to

and

Improvements

property

fittings

£

£

£

COST

At 1 March 2025

3,188

5,650

96,498

Additions

-

-

7,095

At 28 February 2026

3,188

5,650

103,593

DEPRECIATION

At 1 March 2025

3,177

-

87,317

Charge for year

11

-

5,330

At 28 February 2026

3,188

-

92,647

NET BOOK VALUE

At 28 February 2026

-

5,650

10,946

At 28 February 2025

11

5,650

9,181

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

132,499

197,852

435,687

Additions

-

7,460

14,555

At 28 February 2026

132,499

205,312

450,242

DEPRECIATION

At 1 March 2025

75,825

184,181

350,500

Charge for year

18,702

6,973

31,016

At 28 February 2026

94,527

191,154

381,516

NET BOOK VALUE

At 28 February 2026

37,972

14,158

68,726

At 28 February 2025

56,674

13,671

85,187

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

501,596

293,353

Other debtors

64,053

138,421

Directors' current accounts

279,745

280,416

845,394

712,190

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

399,398

989,245

Tax

29,358

1,218

Social security and other taxes

20,180

18,337

VAT

44,509

90,270

Other creditors

17,354

132,936

510,799

1,232,006