Company No: 09382526 (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

09382526 (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
Investments	3	300		300
		300		300
Current assets
Debtors	4	280		200
Cash at bank and in hand		91,400		70,846
		91,680		71,046
Creditors: amounts falling due within one year	5	( 83,967)		( 85,115)
Net current assets/(liabilities)		7,713		(14,069)
Total assets less current liabilities		8,013		(13,769)
Net assets/(liabilities)		8,013		( 13,769)
Capital and reserves
Called-up share capital		200		200
Profit and loss account		7,813		( 13,969 )
Total shareholders' funds/(deficit)		8,013		( 13,769)

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 members have 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 Holdings IW Limited (registered number: 09382526) 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 Holdings IW 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 Holdings IW 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.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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.

Investments
Investments in subsidiaries are measured at cost less accumulated impairment.

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. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	300		300
At 31 March 2025	300		300
Carrying value at 31 March 2025	300		300
Carrying value at 31 March 2024	300		300

4. Debtors

	2025		2024
	£		£
Other debtors	280		200

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	200		200
Accruals	2,798		2,116
Other creditors	80,969		82,799
	83,967		85,115

6. Ultimate controlling party

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