Company No: 11622159 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,127		1,160
		1,127		1,160
Current assets
Stocks	4	250		250
Debtors	5	5,000		6,146
Cash at bank and in hand	6	25,020		21,881
		30,270		28,277
Creditors: amounts falling due within one year	7	( 29,023)		( 26,655)
Net current assets		1,247		1,622
Total assets less current liabilities		2,374		2,782
Net assets		2,374		2,782
Capital and reserves
Called-up share capital	8	1		1
Profit and loss account		2,373		2,781
Total shareholder's funds		2,374		2,782

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

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 30 April 2026. They were signed on its behalf by:

Elizabeth Cole Director

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

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	10		11

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	6,116		6,116
Additions	280		280
At 31 March 2026	6,396		6,396
Accumulated depreciation
At 01 April 2025	4,956		4,956
Charge for the financial year	313		313
At 31 March 2026	5,269		5,269
Net book value
At 31 March 2026	1,127		1,127
At 31 March 2025	1,160		1,160

4. Stocks

	2026		2025
	£		£
Stocks	250		250

5. Debtors

	2026		2025
	£		£
Other debtors	5,000		6,146

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	25,020		21,881

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Taxation and social security	12,215		11,925
Other creditors	16,808		14,730
	29,023		26,655

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1