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REGISTERED NUMBER: 06422633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HOME LOVING CATS LIMITED

HOME LOVING CATS LIMITED (REGISTERED NUMBER: 06422633)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

HOME LOVING CATS LIMITED (REGISTERED NUMBER: 06422633)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 427 |  | 569 |  |

CURRENT ASSETS

Debtors | 5 | 398 |  | 6,352 |  |

Cash at bank | 5,376 |  | 6,489 |  |

5,774 |  | 12,841 |  |

CREDITORS

Amounts falling due within one year | 6 | (14,505 | ) | (12,577 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (8,731 | ) | 264 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (8,304 | ) | 833 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (500 | ) | (3,165 | ) |

PROVISIONS FOR LIABILITIES | (75 | ) | (108 | ) |

NET LIABILITIES | (8,879 | ) | (2,440 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (8,979 | ) | (2,540 | ) |

(8,879 | ) | (2,440 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

HOME LOVING CATS LIMITED (REGISTERED NUMBER: 06422633)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

P Ravenscroft - Director

HOME LOVING CATS LIMITED (REGISTERED NUMBER: 06422633)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Home Loving Cats Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 06422633

| Registered office: | 54 Brown Avenue

| Church Lawton

| Stoke on Trent

| Staffordshire

| ST7 3EP

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| GOING CONCERN

| The directors have reviewed the company's trading and cashflow position and have provided assurances that they will continue to provide support to the company in order that it may continue its activities as hitherto. Consequently, the directors are of the opinion that the financial statements should be prepared on the going concern basis. The directors acknowledge that illegal dividends were paid in the year and further acknowledge that they may become repayable to the company.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The judgements that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

| (1) Estimated useful lives and residual values of fixed assets

| As described in the notes to the financial statements, depreciation of tangible and intangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during the current and prior accounting periods.

| REVENUE RECOGNITION

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

HOME LOVING CATS LIMITED (REGISTERED NUMBER: 06422633)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 25% reducing balance

| Computer equipment | - | straight line over 3 years

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| CORPORATION TAX

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| IMPAIRMENT OF FIXED ASSETS

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

HOME LOVING CATS LIMITED (REGISTERED NUMBER: 06422633)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| PROVISIONS

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 2,254 |  | 10,115 |  | 12,369 |  |

| DEPRECIATION

| At 1 April 2024 | 1,685 |  | 10,115 |  | 11,800 |  |

| Charge for year | 142 |  | - |  | 142 |  |

| At 31 March 2025 | 1,827 |  | 10,115 |  | 11,942 |  |

| NET BOOK VALUE

| At 31 March 2025 | 427 |  | - |  | 427 |  |

| At 31 March 2024 | 569 |  | - |  | 569 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 215 |  | 963 |  |

| Other debtors | 183 |  | 5,389 |  |

398 |  | 6,352 |  |

HOME LOVING CATS LIMITED (REGISTERED NUMBER: 06422633)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 3,000 |  | 2,993 |  |

| Trade creditors | 825 |  | 563 |  |

| Taxation and social security | 7,938 |  | 7,761 |  |

| Other creditors | 2,742 |  | 1,260 |  |

14,505 |  | 12,577 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 500 |  | 3,165 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| P Ravenscroft and Y Ravenscroft

| Balance outstanding at start of year | (4,786 | ) | (16,895 | ) |

| Amounts advanced | 41,056 |  | 47,379 |  |

| Amounts repaid | (34,968 | ) | (35,270 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,302 |  | (4,786 | ) |

| All transactions undertaken with the directors are deemed to be conducted under normal market conditions and/or are not material.

9. | EVENTS AFTER THE END OF THE REPORTING PERIOD

| There were no significant events up to the date of approval of the financial statements by the Board.