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REGISTERED NUMBER: 07518205 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

YORKSHIRE CAT RESCUE (TRADING ENTERPRISE

S) LIMITED

| YORKSHIRE CAT RESCUE (TRADING ENTERPRISE |

| S) LIMITED (Registered number: 07518205) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| YORKSHIRE CAT RESCUE (TRADING ENTERPRISE |

| S) LIMITED |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | H L M Bates

| L Townsend

| A Callaghan

| SECRETARY: | L Nicholls

| REGISTERED OFFICE: | The Farm Lower Pierce Close

| Cross Roads

| Keighley

| West Yorkshire

| BD22 9AQ

| REGISTERED NUMBER: | 07518205 (England and Wales)

| ACCOUNTANTS: | Cansdales Business Advisers Limited

| St Mary's Court

| The Broadway

| Old Amersham

| Bucks

| HP7 0UT

| YORKSHIRE CAT RESCUE (TRADING ENTERPRISE |

| S) LIMITED (Registered number: 07518205) |

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 11,997 |  | 16,026 |  |

CURRENT ASSETS

Stocks | 2,901 |  | 3,940 |  |

Debtors | 4 | 70,116 |  | 50,293 |  |

Cash at bank and in hand | 13,587 |  | 7,316 |  |

86,604 |  | 61,549 |  |

CREDITORS

Amounts falling due within one year | 5 | (99,748 | ) | (77,471 | ) |

NET CURRENT LIABILITIES | (13,144 | ) | (15,922 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,147 | ) | 104 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | (1,151 | ) | 100 |  |

SHAREHOLDERS' FUNDS | (1,147 | ) | 104 |  |

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

H L M Bates - Director

| YORKSHIRE CAT RESCUE (TRADING ENTERPRISE |

| S) LIMITED (Registered number: 07518205) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | 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.

| SUMMARY OF DISCLOSURE EXEMPTIONS

| The company has taken advantage of the exemption under Financial Reporting Standard 102 Section 1AC.35 from disclosing transactions and balances with fellow group undertakings that are wholly owned.

| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES

| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

| REVENUE RECOGNITION

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax.

| The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably and it is probable that future economic benefits will flow to the entity.

| TANGIBLE FIXED ASSETS

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

| Long leasehold | - | over remaining term of lease

| Fixtures and fittings | - | 10% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| Thc cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| YORKSHIRE CAT RESCUE (TRADING ENTERPRISE |

| S) LIMITED (Registered number: 07518205) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| Financial assets

| Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

| Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

| Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

| GOING CONCERN

| The company has the ongoing support of the shareholders who have confirmed they will provide sufficient cash to enable the company to meet its obligations as they fall due. Having considered the validity of the going concern concept in relation to these accounts, the directors have concluded that the company will continue in operation for the foreseeable future and have therefore prepared the financial statements on a going concern basis.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2024 - 22 ) .

| YORKSHIRE CAT RESCUE (TRADING ENTERPRISE |

| S) LIMITED (Registered number: 07518205) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | and |  | Motor |  | Computer |

| leasehold |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 |

| and 31 March 2025 | 33,188 |  | 3,633 |  | 13,303 |  | 1,236 |  | 51,360 |  |

| DEPRECIATION

| At 1 April 2024 | 19,882 |  | 3,633 |  | 10,934 |  | 885 |  | 35,334 |  |

| Charge for year | 3,319 |  | - |  | 593 |  | 117 |  | 4,029 |  |

| At 31 March 2025 | 23,201 |  | 3,633 |  | 11,527 |  | 1,002 |  | 39,363 |  |

| NET BOOK VALUE

| At 31 March 2025 | 9,987 |  | - |  | 1,776 |  | 234 |  | 11,997 |  |

| At 31 March 2024 | 13,306 |  | - |  | 2,369 |  | 351 |  | 16,026 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 50,450 |  | 28,320 |  |

| Other debtors | 4,394 |  | 4,384 |  |

| Prepayments | 15,272 |  | 17,589 |  |

70,116 |  | 50,293 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 7,020 |  | 8,644 |  |

| Pension Control Account | 736 |  | 692 |  |

| Amounts owed to group undertakings | 84,856 |  | 61,564 |  |

| Corporation tax | - |  | (99 | ) |

| Social security and other tax | 3,054 |  | 2,799 |  |

| VAT | 20 |  | - |  |

| Other creditors | 812 |  | 812 |  |

| Accrued expenses | 3,250 |  | 3,059 |  |

99,748 |  | 77,471 |  |

6. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent is Yorkshire Cat Rescue, registered with Charities Commission in England and Wales.

| The registered office of Yorkshire Cat Rescue is The Farm, Lower Pierce Close, Cross Roads, Keighley, BD22 9AQ.