KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Company limited by guarantee

Company Registration Number:
06419158 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The principal activity of the company in the year under review was that of running a network for the benefit of its members to inform and update within the FE sector, information through newsletters and quarterly meetings. To engage and meet with members giving them opportunity to network and expand within the FE sector.



Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

Mr T D Rowe
Mr D Knox


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
9 October 2025

And signed on behalf of the board by:
Name: Mr T D Rowe
Status: Director

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£

£
Turnover: 48,803 35,040
Cost of sales: ( 1,080 ) 0
Gross profit(or loss): 47,723 35,040
Administrative expenses: ( 47,943 ) ( 41,032 )
Operating profit(or loss): (220) (5,992)
Interest receivable and similar income: 333 258
Profit(or loss) before tax: 113 (5,734)
Profit(or loss) for the financial year: 113 (5,734)

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 0 251
Total fixed assets: 0 251
Current assets
Cash at bank and in hand: 17,547 11,388
Total current assets: 17,547 11,388
Creditors: amounts falling due within one year: 4 ( 12,195 ) ( 6,400 )
Net current assets (liabilities): 5,352 4,988
Total assets less current liabilities: 5,352 5,239
Total net assets (liabilities): 5,352 5,239
Members' funds
Profit and loss account: 5,352 5,239
Total members' funds: 5,352 5,239

The notes form part of these financial statements

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 9 October 2025
and signed on behalf of the board by:

Name: Mr T D Rowe
Status: Director

The notes form part of these financial statements

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    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 policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 25% on cost

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2024 1,003 1,003
Additions
Disposals
Revaluations
Transfers
At 31 March 2025 1,003 1,003
Depreciation
At 1 April 2024 752 752
Charge for year 251 251
On disposals
Other adjustments
At 31 March 2025 1,003 1,003
Net book value
At 31 March 2025 0 0
At 31 March 2024 251 251

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Other creditors 12,195 6,400
Total 12,195 6,400

COMMUNITY INTEREST ANNUAL REPORT

KENT ASSOCIATION OF TRAINING ORGANISATIONS (KATO) CIC

Company Number: 06419158 (England and Wales)

Year Ending: 31 March 2025

Company activities and impact

During 2024/25, KATO has continued to provide its members with four network meetings, two of which were held in person and two online, maintaining the hybrid approach that members have found most valuable. These meetings remain a key opportunity to share sector updates, best practice and CPD opportunities. The January network meeting again incorporated the AGM, offering members a financial overview as well as the opportunity to elect committee members. We continue to encourage member organisations to put themselves forward for committee roles to ensure the network is shaped and led by its members. Alongside these meetings, the monthly newsletter and regular communications have continued to provide members with timely updates, spotlight successes, and showcase activity across the network. Additional CPD events were also delivered during the year, covering safeguarding best practice, apprenticeship CPD and wider sector developments. Directors and the Network Manager met bimonthly, followed by committee meetings, to ensure that information flows effectively and decisions are member-led. The committee remains committed to representing KATO across education and skills boards, ensuring members’ voices are heard at local and regional levels. The annual Kent and Medway Apprenticeship Graduation Ceremony broke records yet again at a packed Rochester Cathedral in October 2024. The full house of over 800 guests bore witness to a wonderful celebration of more than 200 of the county’s apprentice talents, with the Class of 2024. Looking ahead, the 2025 Ceremony aims to be even bigger. The website commissioned in 2023 continues to develop as a valuable members’ hub, supporting information-sharing, resources, and collaboration. In addition to these core activities, 2024/25 has seen KATO strengthen its strategic focus through the creation of two dedicated subgroups of the committee, tasked with driving forward the strategic plan. These subgroups have focused on: Building partnerships with local authorities, chambers of commerce, regulatory bodies and industry associations to extend reach and influence. Identifying funding and business opportunities for Independent Training Providers, including sharing opportunities through newsletters and hosting webinars and workshops. Enhancing membership retention and growth, including exploring referral schemes, member-driven events, and exclusive opportunities. Supporting members through intelligence and CPD by sharing sector insights, hosting expert-led webinars, and expanding the resource hub. Exploring new income streams through grants and tenders, building relationships with funders, and fostering collaborative applications. This enhanced strategic focus ensures that while continuing to provide the core network, communication and CPD activities our members value, KATO is also building long-term resilience, influence, and opportunities for members.

Consultation with stakeholders

Stakeholders Primary stakeholders: KATO members. Wider stakeholders: strategic partners and regional organisations (e.g. LSIP, AELP, Ofsted, local authorities). Consultation methods AGM and January network meeting: financial overview, voting on committee membership, welcomed three new committee members in 2024/25. Member surveys and regular feedback gathered throughout the year. Ongoing one-to-one engagement with the Network Manager. Network meetings include regular opportunities for discussion, sector updates, and external speakers. Monthly newsletter and communications, including member spotlights to showcase achievements and best practice. Actions taken in response Maintained a hybrid model of in-person and online network meetings in line with member preferences. Increased focus on income generation, sector intelligence, and best practice sharing. Developed regular spotlight features and CPD opportunities in response to member demand. Shared member perspectives with strategic partners and cascaded sector intelligence back to the membership.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
29 September 2025

And signed on behalf of the board by:
Name: Mr T D Rowe
Status: Director