IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh113779292022-12-31113779292023-12-31113779292023-01-012023-12-31113779292021-12-31113779292022-01-012022-12-31113779292022-12-3111377929ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3111377929ns15:PoundSterling2023-01-012023-12-3111377929ns11:FRS1022023-01-012023-12-3111377929ns11:IndependentExaminationCharity2023-01-012023-12-3111377929ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3111377929ns11:FullAccounts2023-01-012023-12-3111377929ns11:CharitiesSORP2023-01-012023-12-3111377929ns16:EnglandWales2023-01-012023-12-3111377929ns11:RegisteredOffice2023-01-012023-12-3111377929ns0:Trustee22023-01-012023-12-3111377929ns0:Trustee32023-01-012023-12-3111377929ns0:Trustee12023-01-012023-12-3111377929ns0:Trustee42023-01-012023-12-3111377929ns11:CompanySecretary12023-01-012023-12-3111377929ns10:WithinOneYear2023-12-3111377929ns10:WithinOneYear2022-12-3111377929ns0:TotalUnrestrictedFunds2023-12-311137792922023-01-012023-12-311137792932023-01-012023-12-31
REGISTERED COMPANY NUMBER: 11377929 (England and Wales)
REGISTERED CHARITY NUMBER: 1180023











REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

RICKARD CATS COMPANY LIMITED

RICKARD CATS COMPANY LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 11

RICKARD CATS COMPANY LIMITED (REGISTERED NUMBER: 11377929)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
11377929 (England and Wales)

Registered Charity number
1180023

Registered office
Fox Hill Lodge
Great Shelford
Cambridge
Cambridgeshire
CB22 5AN

Trustees
J T Dean
Mrs V L Dean
P J Anderson
J Baker

Company Secretary

Independent Examiner
Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

Approved by order of the board of trustees on 23 September 2024 and signed on its behalf by:





P J Anderson - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
RICKARD CATS COMPANY LIMITED

Independent examiner's report to the trustees of Rickard Cats Company Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Andrew Rand
The Institute of Chartered Accountants in England and Wales

Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

23 September 2024

RICKARD CATS COMPANY LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM

Investment income 2 10,958 7,380

EXPENDITURE ON
Raising funds 3 2,079 1,686


Other 2,922 2,212
Total 5,001 3,898

NET INCOME 5,957 3,482


RECONCILIATION OF FUNDS
Total funds brought forward 1,607,988 1,604,506

TOTAL FUNDS CARRIED FORWARD 1,613,945 1,607,988

RICKARD CATS COMPANY LIMITED (REGISTERED NUMBER: 11377929)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Investment property 6 266,963 266,963

CURRENT ASSETS
Debtors 7 1,423,962 1,423,445
Cash at bank 2,892 7,430
1,426,854 1,430,875

CREDITORS
Amounts falling due within one year 8 (79,872 ) (89,850 )

NET CURRENT ASSETS 1,346,982 1,341,025

TOTAL ASSETS LESS CURRENT LIABILITIES 1,613,945 1,607,988

NET ASSETS 1,613,945 1,607,988
FUNDS 9
Unrestricted funds 1,613,945 1,607,988
TOTAL FUNDS 1,613,945 1,607,988

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that 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 charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.


RICKARD CATS COMPANY LIMITED (REGISTERED NUMBER: 11377929)

BALANCE SHEET - continued
31 DECEMBER 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 23 September 2024 and were signed on its behalf by:





P J Anderson - Trustee

RICKARD CATS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Investment property
Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is taken to the Statement of Financial Activities.
Depreciation is not provided on Investment Property.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Investments
Investments in UK equities and fixed interest loan stock are included in the accounts at market value. Any unrealised and realised gains and losses on these investments during the period are taken to the Statement of Financial Activities.

Donations
These are accounted for when received.

Legacies
Entitlement is the earlier of the charity receiving the final estate accounts or the legacy being received.

Value added tax

RICKARD CATS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

The charity is classed as exempt for the purpose of value added tax, it is unable to reclaim the value added tax which it suffers on its purchases. Expenditure in these accounts is therefore shown inclusive of value added tax.

Employee expenses
The Charity does not have any employees,

Debtors
Trade and other debtors are recognised as the Charity is entitled to receive the funds.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit.

Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

2. INVESTMENT INCOME
2023 2022
£    £   
Rents received 10,958 7,380

3. RAISING FUNDS

Investment management costs
2023 2022
£    £   
Portfolio management 1,984 1,557
Telephone - (33 )
Property repairs 95 162
2,079 1,686


RICKARD CATS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM

Investment income 7,380

EXPENDITURE ON
Raising funds 1,686


Other 2,212
Total 3,898

NET INCOME 3,482


RECONCILIATION OF FUNDS
Total funds brought forward 1,604,506

TOTAL FUNDS CARRIED FORWARD 1,607,988


RICKARD CATS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. INVESTMENT PROPERTY
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 266,963
NET BOOK VALUE
At 31 December 2023 266,963
At 31 December 2022 266,963

Fair value at 31 December 2023 is represented by:
£   
Valuation in 2021 176,963
Cost 90,000
266,963

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 517 -
Other debtors 1,423,445 1,423,445
1,423,962 1,423,445

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,944 -
Other creditors 75,177 87,677
Accruals and deferred income 2,751 2,173
79,872 89,850


RICKARD CATS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

9. MOVEMENT IN FUNDS
Net
movement At
At 1/1/23 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 1,607,988 5,957 1,613,945

TOTAL FUNDS 1,607,988 5,957 1,613,945

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 10,958 (5,001 ) 5,957

TOTAL FUNDS 10,958 (5,001 ) 5,957


Comparatives for movement in funds

Net
movement At
At 1/1/22 in funds 31/12/22
£    £    £   
Unrestricted funds
General fund 1,604,506 3,482 1,607,988

TOTAL FUNDS 1,604,506 3,482 1,607,988

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 7,380 (3,898 ) 3,482

TOTAL FUNDS 7,380 (3,898 ) 3,482

RICKARD CATS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/1/22 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 1,604,506 9,439 1,613,945

TOTAL FUNDS 1,604,506 9,439 1,613,945

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 18,338 (8,899 ) 9,439

TOTAL FUNDS 18,338 (8,899 ) 9,439

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.