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Company No: 11622159 (England and Wales)

THE CAT'S WHISKERS YORK CAT CAFE LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

THE CAT'S WHISKERS YORK CAT CAFE LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

THE CAT'S WHISKERS YORK CAT CAFE LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2025
THE CAT'S WHISKERS YORK CAT CAFE LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
DIRECTOR Elizabeth Cole
REGISTERED OFFICE 46 Goodramgate
York
YO1 7LF
United Kingdom
COMPANY NUMBER 11622159 (England and Wales)
ACCOUNTANT Jones & Co of York Ltd
Wellington House
Aviator Court
York
YO30 4UZ
THE CAT'S WHISKERS YORK CAT CAFE LIMITED

BALANCE SHEET

As at 31 March 2025
THE CAT'S WHISKERS YORK CAT CAFE LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 1,160 1,547
1,160 1,547
Current assets
Stocks 4 250 250
Debtors 5 6,146 6,084
Cash at bank and in hand 6 21,881 16,864
28,277 23,198
Creditors: amounts falling due within one year 7 ( 26,655) ( 20,284)
Net current assets 1,622 2,914
Total assets less current liabilities 2,782 4,461
Net assets 2,782 4,461
Capital and reserves
Called-up share capital 8 1 1
Profit and loss account 2,781 4,460
Total shareholder's funds 2,782 4,461

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of The Cat's Whiskers York Cat Cafe Limited (registered number: 11622159) were approved and authorised for issue by the Director on 09 April 2025. They were signed on its behalf by:

Elizabeth Cole
Director
THE CAT'S WHISKERS YORK CAT CAFE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
THE CAT'S WHISKERS YORK CAT CAFE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Cat's Whiskers York Cat Cafe Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 46 Goodramgate, York, YO1 7LF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 11 8

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 April 2024 6,116 6,116
At 31 March 2025 6,116 6,116
Accumulated depreciation
At 01 April 2024 4,569 4,569
Charge for the financial year 387 387
At 31 March 2025 4,956 4,956
Net book value
At 31 March 2025 1,160 1,160
At 31 March 2024 1,547 1,547

4. Stocks

2025 2024
£ £
Stocks 250 250

5. Debtors

2025 2024
£ £
Other debtors 6,146 6,084

6. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 21,881 16,864

7. Creditors: amounts falling due within one year

2025 2024
£ £
Taxation and social security 11,925 7,746
Other creditors 14,730 12,538
26,655 20,284

8. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00 1 1