KASTNER LONDON LIMITED

	Page
Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3—5

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Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 04233535

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,050		8,775

			9,050		8,775
CURRENT ASSETS
Debtors	5	660,993		347,904
Cash at bank and in hand		107,933		369,825

		768,926		717,729
Creditors: Amounts Falling Due Within One Year	6	(719,494 )		(609,464 )

NET CURRENT ASSETS (LIABILITIES)			49,432		108,265

TOTAL ASSETS LESS CURRENT LIABILITIES			58,482		117,040

NET ASSETS			58,482		117,040

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			58,382		116,940

SHAREHOLDERS' FUNDS			58,482		117,040

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

These accounts have been prepared in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The financial statements were approved by the Board and authorised for issue on 11 September 2026 and were signed on its behalf by:

Mr Daniel James Smith

Director

The notes on pages 3 to 5 form part of these financial statements.

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KASTNER LONDON LIMITED

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

KASTNER LONDON LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04233535 . The registered office is C/O Laytons Llp 1st Floor, Yarnwicke, 119-121 Cannon Street, London, England, EC4N 5AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The company has received assurance from its parent undertaking that it will not call in loans until such time that the company has sufficient resources to repay its loan and it will provide additional funds to meet liabilities as and when they fall due.

2.3. Turnover

Turnover represents advertising work done for customers together with production cost reimbursements, excluding VAT. Work done for customers is recognised as earned and production cost reimbursements are recognised at the point when the costs are incurred.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	33.33% on cost

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to a business combination, or items recognised directly in equity or in Statement of Other Comprehensive Income.

Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. It is measured at the tax rates that are expected to be applied to temporary differences when they reverse, using tax rates enacted or substantively enacted at the reporting date.

2.8. Pensions

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

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KASTNER LONDON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.9. Trade Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

2.10. Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.11. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 13)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	1,542	8,023	44,066	53,631
Additions	-	-	6,236	6,236

As at 31 December 2025	1,542	8,023	50,302	59,867

Depreciation
As at 1 January 2025	1,542	7,526	35,788	44,856
Provided during the period	-	156	5,805	5,961

As at 31 December 2025	1,542	7,682	41,593	50,817

Net Book Value
As at 31 December 2025	-	341	8,709	9,050

As at 1 January 2025	-	497	8,278	8,775

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KASTNER LONDON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	585,929	292,988
Other debtors	61,814	54,916

	647,743	347,904
Due after more than one year
Other debtors	13,250	-

	660,993	347,904

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	208,658	161,615
Amounts owed to group undertakings	256,778	242,009
Other creditors	213,956	145,491
Taxation and social security	40,102	60,349

	719,494	609,464

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Contingent Liabilities

	2025	2024
	£	£
At the end of the period	89,250	87,041

9. Audit Information

The audit report on the full accounts of KASTNER LONDON LIMITED for the year ended 31 December 2025 was unqualified and no reference was made to any matters to which the auditor drew attention by way of emphasis.

The auditor's report was signed by Steven Wakefield (Senior Statutory Auditor) for and on behalf of Dixon Wilson Audit Services LLP , Statutory Auditor.

Dixon Wilson Audit Services LLP

22 Chancery Lane

London

WC2A 1LS

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Director	Mr Daniel James Smith

Company Number	04233535

Registered Office	C/O Laytons Llp 1st Floor, Yarnwicke
	119-121 Cannon Street
	London
	England
	EC4N 5AT

Accountants	Headstart Financials Ltd
	ICAEW
	180 Borough High Street
	London
	SE1 1LB

Auditors	Dixon Wilson Audit Services LLP
	22 Chancery Lane
	London
	WC2A 1LS