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Registration number: 12168694

The Cat and The Cow Investment Company Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 April 2025

 

The Cat and The Cow Investment Company Limited

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 4

 

The Cat and The Cow Investment Company Limited

(Registration number: 12168694)
Abridged Balance Sheet as at 30 April 2025

Note

2025
£

(As restated)

2024
£

Fixed assets

 

Other financial assets

4

1,254,598

1,263,481

Current assets

 

Stocks

9,300

6,050

Debtors

249,629

364,475

Cash at bank and in hand

 

390,467

46,683

 

649,396

417,208

Creditors: Amounts falling due within one year

(1,170,510)

(1,125,546)

Net current liabilities

 

(521,114)

(708,338)

Total assets less current liabilities

 

733,484

555,143

Provisions for liabilities

(35)

(7,316)

Net assets

 

733,449

547,827

Capital and reserves

 

Called up share capital

100

100

Other reserves

10,490

32,666

Profit and loss account

722,859

515,061

Total equity

 

733,449

547,827

 

The Cat and The Cow Investment Company Limited

(Registration number: 12168694)
Abridged Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 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 of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 15 August 2025 and signed on its behalf by:
 




Mr T Hume

Director




Mrs J Hume

Director

 

The Cat and The Cow Investment Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 15 August 2025.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment. The fair value used for listed equity shares and bonds is the closing market price at the balance sheet date.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

The Cat and The Cow Investment Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Biological assets

Biological assets, living plants and animals are included at the lower of cost and estimated selling price less costs to sell.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4

Other financial assets (current and non-current)

Total
£

Non-current financial assets

Cost or valuation

At 1 May 2024

1,263,481

Fair value adjustments

(29,492)

Additions

98,690

Disposals

(78,081)

At 30 April 2025

1,254,598

Carrying amount

At 30 April 2025

1,254,598