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KATS (STOCKTON) LTD

Registered Number
07580622
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

KATS (STOCKTON) LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | MASOOD, Tariq

Registered Address | 2nd Floor Grove House
| 55 Lowlands Road
| Harrow
| HA1 3AW

Registered Number | 07580622 (England and Wales)

KATS (STOCKTON) LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 18,333 |  |  |  | 20,000
Tangible assets | 4 |  |  | 24,532 |  |  |  | 32,055
|  |  |  | 42,865 |  |  |  | 52,055
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 17 |  |  |  | 16 |  |
Debtors | 6 | 100,824 |  |  |  | 82,783 |  |
Cash at bank and on hand |  | 9,323 |  |  |  | 13,135 |  |
|  | 110,164 |  |  |  | 95,934 |  |
Creditors amounts falling due within one year | 7 | (328,475) |  |  |  | (304,418) |  |
Net current assets (liabilities) |  |  |  | (218,311) |  |  |  | (208,484)
Total assets less current liabilities |  |  |  | (175,446) |  |  |  | (156,429)
Net assets |  |  |  | (175,446) |  |  |  | (156,429)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 41 |  |  |  | 41
Profit and loss account |  |  |  | (175,487) |  |  |  | (156,470)
Shareholders' funds |  |  |  | (175,446) |  |  |  | (156,429)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 May 2026, and are signed on its behalf by:
MASOOD, Tariq Director Registered Company No. 07580622

KATS (STOCKTON) LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill is the amount paid in connection with the acquisition of the subway store and it was stated at cost. Goodwill is amortised over 15 years straight line. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 10

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 25,000 |  | 25,000
| At 31 August 25 | 25,000 |  | 25,000
| Amortisation and impairment
| At 01 September 24 | 5,000 |  | 5,000
| Charge for year | 1,667 |  | 1,667
| At 31 August 25 | 6,667 |  | 6,667
| Net book value
| At 31 August 25 | 18,333 |  | 18,333
| At 31 August 24 | 20,000 |  | 20,000

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 1,963 |  | 27,262 |  | 43,708 |  | 72,933
| At 31 August 25 | 1,963 |  | 27,262 |  | 43,708 |  | 72,933
| Depreciation and impairment
| At 01 September 24 | - |  | 14,460 |  | 26,418 |  | 40,878
| Charge for year | - |  | 3,201 |  | 4,322 |  | 7,523
| At 31 August 25 | - |  | 17,661 |  | 30,740 |  | 48,401
| Net book value
| At 31 August 25 | 1,963 |  | 9,601 |  | 12,968 |  | 24,532
| At 31 August 24 | 1,963 |  | 12,802 |  | 17,290 |  | 32,055

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 17 |  | 16
| Total | 17 |  | 16

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 56,951 |  | 42,234
| Other debtors | 41,578 |  | 35,603
| Prepayments and accrued income | 2,295 |  | 4,946
| Total | 100,824 |  | 82,783

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 8,735 |  | 11,075
| Amounts owed to related parties | 286,518 |  | 276,520
| Taxation and social security | 4,298 |  | 5,003
| Other creditors | 28,924 |  | 11,459
| Accrued liabilities and deferred income | - |  | 361
| Total | 328,475 |  | 304,418

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8. | Directors advances, credits and guarantees
--- | ---
| Other creditors include a debit balance of £80 (2024: £96) related to the director Mr T Masood.

9. | Related party transactions
--- | ---
| At the year-end, Amounts owed by/to group undertakings balance include £43,099 (2024: £42,234) due from ATM (North East) Ltd and £135,251 (2024: £119,254) due to SBM (Northern) Ltd and £62,407(2024: £55,407) due to KTM (North East) Ltd and £88,859 (2024: £97,859) due to TM (Holdings) Ltd and £102(2024: £Nil) due from Ruksana Ltd and £13,750 (2024: £4,000) due to TSN (NorthEast) Ltd where Mr T Masood is also director of those companies. Other creditors include £21,500 (2024: £11,000) due to Lounge (MBR) Ltd