REGISTERED NUMBER: 05013841 (England and Wales)

KATIE MCCRUM STUDIO LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs K McCrum

REGISTERED OFFICE:

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SR

REGISTERED NUMBER:

05013841 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

8,066

9,487

CURRENT ASSETS

Stocks

-

24,000

Debtors

5

73,385

64,315

Cash at bank

37,130

36,119

110,515

124,434

CREDITORS

Amounts falling due within one year

6

(27,663

)

(42,907

)

NET CURRENT ASSETS

82,852

81,527

TOTAL ASSETS LESS CURRENT LIABILITIES

90,918

91,014

PROVISIONS FOR LIABILITIES

(1,531

)

(1,800

)

NET ASSETS

89,387

89,214

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

89,285

89,112

SHAREHOLDERS' FUNDS

89,387

89,214

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 9 September 2026 and were signed by:

Mrs K McCrum - Director

1.	STATUTORY INFORMATION

Katie McCrum Studio 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.

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.

Plant and machinery

-

20% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Computer

machinery

Fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

6,115

5,784

18,866

30,765

Additions

-

986

125

1,111

At 31 March 2026

6,115

6,770

18,991

31,876

DEPRECIATION

At 1 April 2025

3,180

3,985

14,113

21,278

Charge for year

616

696

1,220

2,532

At 31 March 2026

3,796

4,681

15,333

23,810

NET BOOK VALUE

At 31 March 2026

2,319

2,089

3,658

8,066

At 31 March 2025

2,935

1,799

4,753

9,487

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,236

36,482

Other debtors

72,149

27,833

73,385

64,315

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,065

19,319

Taxation and social security

24,152

20,920

Other creditors

446

2,668

27,663

42,907