Karakal Worldwide Limited

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

Registered number: 02872410

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		134,531		176,531
Tangible Assets	5		22,387		23,862

			156,918		200,393
CURRENT ASSETS
Stocks		447,073		380,217
Debtors		354,206		446,431
Cash at bank and in hand		909,518		725,983

		1,710,797		1,552,631
Creditors: Amounts Falling Due Within One Year		(287,868 )		(306,684 )

NET CURRENT ASSETS (LIABILITIES)			1,422,929		1,245,947

TOTAL ASSETS LESS CURRENT LIABILITIES			1,579,847		1,446,340

NET ASSETS			1,579,847		1,446,340

CAPITAL AND RESERVES
Called up share capital	6		2,000		2,000
Profit and Loss Account			1,577,847		1,444,340

SHAREHOLDERS' FUNDS			1,579,847		1,446,340

Page 1

Page 2

Karakal Worldwide Limited

Abridged Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

K W Sawyer

Director

5th October 2026

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

1. General Information

Karakal Worldwide Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02872410 . The registered office is The Old Tanks, Penpole Lane, Shirehampton, Bristol, BS11 0EA.

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. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 15 years.

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:

Plant & Machinery	25%
Motor Vehicles	25%
Computer Equipment	25%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

Karakal Worldwide Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2026

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

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 9)

4. Intangible Assets

	Total
	£
Cost
As at 1 July 2025	900,307

As at 30 June 2026	900,307

Amortisation
As at 1 July 2025	723,776
Provided during the period	42,000

As at 30 June 2026	765,776

Net Book Value
As at 30 June 2026	134,531

As at 1 July 2025	176,531

Page 4

Page 5

Karakal Worldwide Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2026

5. Tangible Assets

	Total
	£
Cost
As at 1 July 2025	70,848
Additions	5,748

As at 30 June 2026	76,596

Depreciation
As at 1 July 2025	46,986
Provided during the period	7,223

As at 30 June 2026	54,209

Net Book Value
As at 30 June 2026	22,387

As at 1 July 2025	23,862

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2,000	2,000

Page 5