Registration number: 05720448

Katproductions Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account and Statement of Retained Earnings	4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 10
iXBRL Detailed Profit and Loss Account	11

Katproductions Limited

Company Information

Directors

Mr Michael Patrick Thompson Mrs Katrina Leigh Thompson

Registered office

24 Carr Lane Willerby East Yorkshire HU10 6JW

Accountants

M.G. Walker & Co. Limited The Coach House 119a High Street Clay Cross Chesterfield Derbyshire S45 9DZ

Katproductions Limited

Directors' Report for the Period from 1 March 2024 to 31 July 2025

The directors present their report and the financial statements for the period from 1 March 2024 to 31 July 2025.

Directors of the company

The directors who held office during the period were as follows:

Mr Michael Patrick Thompson

Mrs Katrina Leigh Thompson

Principal activity

The principal activity of the company is Business and domestic software development

Going concern

The Company has ceased trading on 31st July 2025 and the Financial Statements are nolonger prepared on a going concern basis.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 4 September 2025 and signed on its behalf by:
 

......................................... Mr Michael Patrick Thompson Director

......................................... Mrs Katrina Leigh Thompson Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Katproductions Limited
for the Period Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Katproductions Limited for the period ended 31 July 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of International Accountants (AIA), we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Katproductions Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Katproductions Limited and state those matters that we have agreed to state to the Board of Directors of Katproductions Limited, as a body, in this report in accordance with AIA . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Katproductions Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Katproductions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Katproductions Limited. You consider that Katproductions Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Katproductions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

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

M.G. Walker & Co. Limited
The Coach House
119a High Street
Clay Cross
Chesterfield
Derbyshire
S45 9DZ

4 September 2025

Katproductions Limited

Profit and Loss Account and Statement of Retained Earnings for the Period from 1 March 2024 to 31 July 2025

	Note	2025 £	2024 £
Turnover		83,375	121,360
Cost of sales		(83,669)	(96,191)
Gross (loss)/profit		(294)	25,169
Distribution costs		(1,479)	(1,334)
Administrative expenses		(12,473)	(11,456)
Operating (loss)/profit		(14,246)	12,379
(Loss)/profit before tax	4	(14,246)	12,379
(Loss)/profit for the financial period		(14,246)	12,379
Retained earnings brought forward		32,395	20,016
Dividends paid		(18,149)	-
Retained earnings carried forward		-	32,395

Katproductions Limited

(Registration number: 05720448)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	-	2,598
Current assets
Debtors	6	2	8
Cash at bank and in hand		-	38,026
		2	38,034
Creditors: Amounts falling due within one year	7	-	(8,235)
Net current assets		2	29,799
Net assets		2	32,397
Capital and reserves
Called up share capital	8	2	2
Retained earnings		-	32,395
Shareholders' funds		2	32,397

For the financial period ending 31 July 2025 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 period 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 4 September 2025 and signed on its behalf by:
 

......................................... Mr Michael Patrick Thompson Director

......................................... Mrs Katrina Leigh Thompson Director

Katproductions Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 July 2025

1	General information

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

The address of its registered office is:
24 Carr Lane
Willerby
East Yorkshire
HU10 6JW
England

These financial statements were authorised for issue by the Board on 4 September 2025.

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.

Going concern

The Company has ceased trading on 31st July 2025 and the Financial Statements are nolonger prepared on a going concern basis.

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Katproductions Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 July 2025

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 charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

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.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0 (2024 - 0).

Katproductions Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 July 2025

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,137	1,288

Katproductions Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 July 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 March 2024	2,736	13,057	15,793
Disposals	(2,736)	(13,057)	(15,793)
At 31 July 2025	-	-	-
Depreciation
At 1 March 2024	1,951	11,244	13,195
Eliminated on disposal	(1,951)	(11,244)	(13,195)
At 31 July 2025	-	-	-
Carrying amount
At 31 July 2025	-	-	-
At 29 February 2024	785	1,813	2,598

6

Debtors

	Note	2025 £	2024 £
Other debtors		2	-
Income tax asset		-	8
		2	8

Current	2025 £	2024 £
Other debtors	2	8
	2	8

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	5,742
Accruals and deferred income	-	2,200
Other creditors	-	293
	-	8,235

Katproductions Limited

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 July 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

9

Dividends

		2025		2024
		£		£
Final dividend of £9,075 (2024 - £Nil) per ordinary share		18,149		-

Katproductions Limited

iXBRL Detailed Profit and Loss Account for the Period from 1 March 2024 to 31 July 2025

	2025 £	2024 £
Turnover/revenue	83,375	121,360
Cost of sales
Purchase of raw materials and consumables	(3,269)	-
Subcontractor costs	(80,400)	(96,191)
Gross (loss)/profit	(294)	25,169
Distribution costs
Insurance costs	(1,479)	(1,334)
Administrative expenses
Audit and accountancy other services	(8,788)	(2,798)
Other repairs and maintenance costs	(81)	(1,451)
Depreciation of fixed assets	(1,137)	(1,288)
Other staff costs	-	(118)
Travel and subsistence	(174)	(273)
Training	-	(3,603)
Legal and professional costs	(1,600)	-
Bank charges	(234)	(207)
IT and computing	(1,055)	(1,594)
Telecommunications	(38)	(124)
Other costs	634	-
Other operating income
Other items
(Loss)/profit for the financial period	(14,246)	12,379