Registration number: 04298841

Catalyze Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Catalyze Limited

(Registration number: 04298841)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	-	70,000
Tangible assets	5	17,621	15,753
Other financial assets	6	20,008	20,008
		37,629	105,761
Current assets
Debtors	7	1,953,234	1,807,142
Cash at bank and in hand		1,757,550	1,231,977
		3,710,784	3,039,119
Creditors: Amounts falling due within one year	8	(1,552,025)	(1,194,191)
Net current assets		2,158,759	1,844,928
Total assets less current liabilities		2,196,388	1,950,689
Provisions for liabilities		(4,406)	(3,938)
Net assets		2,191,982	1,946,751
Capital and reserves
Called up share capital		125	125
Share premium reserve		60,963	60,963
Capital redemption reserve		35	35
Retained earnings		2,130,859	1,885,628
Shareholders' funds		2,191,982	1,946,751

Catalyze Limited

(Registration number: 04298841)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 September 2026 and signed on its behalf by:
 

......................................... Dr K M Bossley Director

Catalyze Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2nd Floor
Winton House
St Peter Street
Winchester
Hampshire
SO23 8BW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Catalyze Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

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

Asset class	Depreciation method and rate
Fixtures and fittings	33% on cost
Computer equipment	50% on cost
Plant and machinery	33% on cost

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Development costs	20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Catalyze Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 36 (2025 - 32).

4	Intangible assets

	Development costs  £	Total £
Cost or valuation
At 1 April 2025	819,084	819,084
At 31 March 2026	819,084	819,084
Amortisation
At 1 April 2025	749,084	749,084
Amortisation charge	70,000	70,000
At 31 March 2026	819,084	819,084
Carrying amount
At 31 March 2026	-	-
At 31 March 2025	70,000	70,000

Catalyze Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	18,786	8,474	76,768	104,028
Additions	133	11,917	8,293	20,343
At 31 March 2026	18,919	20,391	85,061	124,371
Depreciation
At 1 April 2025	15,514	5,252	67,509	88,275
Charge for the year	2,754	4,055	11,666	18,475
At 31 March 2026	18,268	9,307	79,175	106,750
Carrying amount
At 31 March 2026	651	11,084	5,886	17,621
At 31 March 2025	3,272	3,222	9,259	15,753

6	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2025	20,008	20,008
At 31 March 2026	20,008	20,008
Impairment
Carrying amount
At 31 March 2026	20,008	20,008

Catalyze Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Debtors

Current	2026 £	2025 £
Trade debtors	776,691	1,727,443
Prepayments	30,444	-
Other debtors	1,146,099	79,699
	1,953,234	1,807,142

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	295,634	137,192
Taxation and social security	982,649	1,017,113
Other creditors	273,742	39,886
	1,552,025	1,194,191