KATS (STOCKTON) LTD


Director	MASOOD, Tariq


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


Registered Number	07580622 (England and Wales)

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.

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.

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

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