REGISTERED NUMBER: 16224465 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 3 FEBRUARY 2025 TO 28 FEBRUARY 2026

FOR

KATO SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K R S Fraser

T J Howarth

REGISTERED OFFICE:

Kato Services Compound 15, Centurion Way

Leyland Business Park

Leyland

Lancashire

PR25 3GR

REGISTERED NUMBER:

16224465 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

182,292

CURRENT ASSETS

Debtors

5

234,672

Cash at bank

55,206

289,878

CREDITORS

Amounts falling due within one year

6

171,751

NET CURRENT ASSETS

118,127

TOTAL ASSETS LESS CURRENT LIABILITIES

300,419

CREDITORS

Amounts falling due after more than one year

7

(109,538

)

PROVISIONS FOR LIABILITIES

(45,573

)

NET ASSETS

145,308

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

145,306

SHAREHOLDERS' FUNDS

145,308

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

K R S Fraser - Director

1.	STATUTORY INFORMATION

Kato Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The directors believe that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the financial statements has been adopted.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

Additions

201,795

583

202,378

At 28 February 2026

201,795

583

202,378

DEPRECIATION

Charge for period

19,891

195

20,086

At 28 February 2026

19,891

195

20,086

NET BOOK VALUE

At 28 February 2026

181,904

388

182,292

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

171,395

At 28 February 2026

171,395

DEPRECIATION

Charge for period

18,760

At 28 February 2026

18,760

NET BOOK VALUE

At 28 February 2026

152,635

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

34,278

Amounts recoverable on contract

60,815

Other debtors

139,579

234,672

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts

34,556

Taxation and social security

20,575

Other creditors

116,620

171,751

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

109,538

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Hire purchase agreements

98,036

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

2

Ordinary

£1

2

2 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

During the year 2 shares were issued at their nominal value to form the capital base for the company.

10.	ULTIMATE CONTROLLING PARTY

There is no single controlling party as the directors rank equally in control of the company.