CATALYST ARTS LTD
Statement ol fi inancial Activitics
FOR THE YCI AR EI NDED 3 1ST MARCH 2023
2023
Total
fund5
2022
I'ibtal
funds
Unrestrieted
lund
Restricted
fund
Notes
INCOMF AND INDOWMENTS FROM
Charitable a¢tivitie5
Progt'aiM]ning
63,003
63,003
40,248
Other ti'ading activities
Inveslineiit inroine
4,124
12
4,124
12
7,926
Total
4,136
63,003
67,139
48,177
EXPENDITURE ON
Cliaritable activities
Progi'ainiiiing
3,953
58.082
62,035
59,658
NEIT INCOMEIl(EXPENDITURE)
183
4,921
5,104
(11,481)
RCI CONCILIATION OF FUNDS
Tolal fiiiids bi'oughi for'ward
30,506
30,506
41,987
TOTAL FUNDS CARRIED FORWARD
30,689
4,921
35,610
30,506
The notes fonn part of these financial stateinents

CATALYST ARTS LTD
Balance Sl)eet
31ST MARCH 2023
2023
2022
Notes
FIXED ASSETS
Tangible assets
457
1,051
CURRFNT ASSETS
Debtoi's
Ca51) at bank and iii hand
12,685
23,818
8.715
22,090
36,503
30,805
CREDITORS
Ainouiit5 falling due witliin one year
(1,350)
(l.350)
NIT CURRENT ASSETS
35,153
29,455
TOTAL ASSETS LESS CURRENT
LIABILITIF,S
3.5,610
30,506
NCT ASSITS
35,610
30,506
FUNDS
Uiireslri¢ted ftinds
Resli'icted fund5
30,689
4,921
30,506
TOTAL FUNDS
35,610
30,506
Tlie charitable coinpaiiy is entitled to exeinption froin audit under Section 477 of the Coinpanies Act 2006 foi. tlie year
elided J I st Mai'cli 2023.
The Ineinbei's have Iiol required ihe coinpany io obtain an audit of its finaiicial stateinents foi. the yeai. ended
31 st March 2023 in accordance with Sectioi) 476 of the Coiiipanies Act 2006.
The trustees acknowledge tlieir re5ponsibililies for
(a)
eiisLlI'ing that the charitable coinpany keeps accounting records that coinply with Sections 386 and 387 of tlie
Coinpanie5 Act 2006 and
preparing financial st&teinents which give a triie and fair view of the state of affairs of the charitable coinpany as
at th¢ end of each financial year and of it5 surpliis or deficit for each financial yeai. in accordance with the
reqiiireinents of Sections 394 aiid 395 and which otherwise coiiiply wilh the requireiiients of the Coinpanies Act
2006 I'elating to financial stateinenls, so far as applicable to the charitable company.
(b)
These financial statejnents have been prepai'ed in accordance with tlie provisions applicable to chai'ilable collip￿)leS
subject to the sinall coinpanies regiine.
Tlie financial statements were approved by the Board of Tn￿tee$ and authorised for issue on 14th Deceinber 2023 and
were signed on its behalf by.,
Rachael Melvin - TrLlStee
The notes form part of these financial statements

CAT ALYST ARTS LTD
Notes to the Financial Statements
roR THE YEAR FNDED 31ST MARCH 2023
ACCOUP4TING POLICIES
Basi5 of prep&ring the financial slatements
The financial slalements of the charitable company, which is a publtc benefit entity under FRS 102, have been
prepai'ed in accordaiice with tlie Charities SORP (FRS 102) 'AccountinE and Reporting by Charilies.. Slateinent
of Recominended Practice applicable to charities preparing theii. accounts in accordance with the Financial
Reporting Standard applicable in the UK aiid Republic of Ireland (FRS 102) (effective l Jaiiuary 2019),.
Financial Reporting Standard 102 'The Financial Repoi'ling Siaiidard applicable in the UK and Republic of
lirland, and the Coinpanies Aci 2006. The financial slateinents have been prepared undei. the historical cost
conveiition.
Income
All incoine is recognised in the Statement of Financial Activities once the cl)arity has ei)titleiiient to the funds, it
is pt'obable thal tlie incoine will be received and the ainount Can be Incaslired reliably.
I xpenditure
Liabilities are recognised as expenditure as sooii a5 1her¢ is a legal or constructive ob5igation coininitting the
charity to that expenditure, it is pi-obable tlial a transfer of econoinic benefits will be I'equii'ed in settleinent and
the ainouiit of the obligation can be Ineasured reliably. Expendilure is accoiinted for oil an accruals basis and has
been classified linder lieading5 thal aggregate all cost related lo the categyoi'y. Whei'e costs cannot bc directly
atti'ibuled to particiilai. headings they have been allocaled to aclivilies on a basis coiisistent wilh th¢ iLSe of
resoui'ces.
Tangible fixed assets
Depreciation is provided al the following annual rates in order to write off each asset over its estiimated useful
life.
Equipiiient
200/0 on cost
Taxntion
T'he cliai'ity is ¢xeinpt from corpoi'ation tax on its charitable activities.
Fund accouiitijig
Unrests'icted funds can be used in accordance with the cliai'ilable objectives at the discietion of tlie ti'ustees.
Restricted fiinds can only be used for particular reslricted purposes within the objecls of the charity. Resti'ictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Fuither explanation of the nature and purpose of each fund is included in the notes to the fmaii¢io15tateinents,
OTHfi R TRADING ACTIVITIES
2023
2022
Meinbei'ship
Eamed Income
Other income
2.525
1,477
122
3,910
887
3,129
4,124
7,926
continued...

CATALYST ARTS LTD
Trlotes to the Fiiianeial Statements- continued
riOR THE YEAR ENDED 31ST MARCH 2023
INVESTMENT INCOME
2023
2022
Interest receivable
12
NET INCOMEI(EXPENDII'URE)
Net incon)el(expenditure) is stated after chargingJ(cr¢diting):
2023
2022
Accoiiiitancy fees
D¢pi'eciation - owned assets
1.475
801
1,667
887
TRUSTE4 ES, RIMUNERATION AND BENEFITS
There were no ti'ustees, rcinuneration or other benefi15 for the year ended 31 st March 2023 nor for the year ended
3 1st Mai'ch 2022.
Trustees, expenses
trustees, expenses paid for the year ended 31sl March 2023 1101. for ihe yeai. ended
Thei'e weir no
3 1st Mai'ch 2022.
COMPARATIVES FOR THE STATCMFNT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Re5trict¢d
fund
Total
(unds
INCOME AND F.NDOWMENTS FROM
Chai'itable activitie5
Pi'ograinming
40.248
40,248
Other trading activilies
Investineill incoine
7,926
7,926
Total
7.929
40,248
48,177
IXPENDITURE ON
Charitable activities
Programming
19,410
40,248
59,658
IYET INCOMEI(EXPENDITURE)
(11,481)
(11.481)
RECONCILIATION OV FUNDS
Tolal funds brought forward
4l,987
41,987
TOTAL FUNDS CARRIED FORWARD
30,506
30,506
io
continiied.

CATAL YST ARTS LTD
Notes to the Financial Statements - continucd
FOR THE AR ENDED 31ST MARCH 2023
TANGIBLE FIXED ASSF,TS
Equipment
COST
Al I st April 2022
Additions
56,178
207
At 31 st Mai'cli 2023
56,385
DEPRECIATION
At 1st April 2022
Chaige foi. year
55,127
801
At 3 1st Mar¢li 2023
55,928
r4FT BOOK VALUE
At 3 1st Mai'ch 2023
457
At 3 1st Mai'ch 2022
1,051
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other dcbtors
Prepayinciils and accrued income
4,271
8,414
1,893
6,822
12,685
8,715
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Accrlials and deferred income
1,350
.350
io.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2023
Total
funds
2022
Total
rund¥
Ullrestricted
(und
Restricted
ruiid
Fixed assets
Cui'i'enl assets
Current liabilities
457
30,232
457
36,503
(1,350)
1,051
30,805
(1,350)
6,271
(1,350)
30,689
4,921
35,610
30.506
continued...

CATALYST ARTS LTD
Notes to the Financial Statemellts - continued
FOII THI YEAR ENDED 31ST MARCH 2023
MOVEMII NT IN FUNDS
Net
movement
in funds
At
3113123
At 114122
Uni'esti'icted funds
General fund
30,506
183
30,689
Resti'icted funds
Col'e
4,921
4,921
TOT AL FUNDS
30,506
5,104
35,610
Net iiioveinent in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unresti'i¢t¢d fujids
Gen¢i'al fiiThd
4,136
(3,953)
183
Restricted funds
Core
63,003
(58,082)
4,921
TOTAL FUNDS
67,139
(62,035)
5,104
Comparatives for movement in (und5
Net
movement
in funds
At
3113122
At 114r21
Unrestricted funds
General fund
41,987
(11,481)
30,506
TOTAL FUNDS
41,987
(11.481)
30,506
12
continued...

CATALYST ARTS LTD
Notes to tl)e Financial Statements - continiled
FOR THE YF.AR ENDED 31ST MARCH 2023
MOVEMEI NT IN FUNDS- coiitinued
Coiiipai'ative net movement in funds, included in the above are as follows:
Ineoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Gen¢i'al ftind
7,929
(19.410)
(11,481)
Reslricled fund5
Cole
40,248
(40,248)
TOTAL FUNDS
48,177
(59.65 8)
(11,481)
A cui'i'ent year 12 months aiid prior year 12 inonihs coinbined posilion is as follows:
Net
rnovemtnt
Sn fuIids
At
3113123
At 114121
Uii I'esti'icted funds
Genei'al fund
41,987
(11,298)
30,689
Resti'icted funds
Core
4,921
4,921
TOTAL FUNDS
41.987
(6,377)
35,610
A ciiii'ent year 12 Inonths and prior year 12 Inonths combined net Inov¢inei)t in funds. included in the above al'e
as follows..
Incoming
resourees
Resources
expcnded
Movement
in funds
Un I'estricted funds
Genei'al fund
12,065
(23.363)
(11,298)
Restrieted funds
Col-e
103,251
(98,330)
4,921
TOTAL FUNDS
115.316
(121,693)
(6,377)
13
continued...

CATALYST ARTS LTD
Notes to the Financial Statements- continued
FOlI'fHI YEI AR ENDED 31ST MARCH 2023
12.
REI LATED PARTY DISCLOSURES
There were no related paity transactioJ]s for the year ended 31 st March 2023.
14