Company No: 01026716 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

T G Ingram

REGISTERED OFFICE	Vittlefields Technology Centre
	Forest Road
	Newport
	PO30 4LY
	United Kingdom

COMPANY NUMBER

01026716 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	4th Floor Cumberland House
	15-17 Cumberland Place
	Southampton
	Hampshire
	SO15 2BG

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	235,000		235,000
		235,000		235,000
Current assets
Debtors	4	100		100
Cash at bank and in hand		3,948		1,446
		4,048		1,546
Creditors: amounts falling due within one year	5	( 186,950)		( 136,879)
Net current liabilities		(182,902)		(135,333)
Total assets less current liabilities		52,098		99,667
Creditors: amounts falling due after more than one year		0		( 59,669)
Net assets		52,098		39,998
Capital and reserves
Called-up share capital		100		100
Profit and loss account		51,998		39,898
Total shareholder's funds		52,098		39,998

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

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Katon Ingram Limited (registered number: 01026716) were approved and authorised for issue by the Director on 12 December 2025. They were signed on its behalf by:

T G Ingram Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Katon Ingram Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Vittlefields Technology Centre, Forest Road, Newport, PO30 4LY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Katon Ingram Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Rental income represents rent receivable and property expenses recharged during the year, exclusive of value added tax.

Taxation

Current tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 April 2024	235,000		235,000
At 31 March 2025	235,000		235,000
Accumulated depreciation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	235,000		235,000
At 31 March 2024	235,000		235,000

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	100		100

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	59,669		9,528
Amounts owed to Group undertakings	48,876		48,876
Taxation and social security	3,431		3,733
Other creditors	74,974		74,742
	186,950		136,879

6. Ultimate controlling party

Parent Company:

Katon Ingram Holdings IW Limited

Vittlefields Technology Centre, Forest Road, Newport, Isle Of Wight, PO30 4LY

The ultimate controlling party is T G Ingram, by virtue of his shareholding and directorship in the ultimate parent undertaking.