Company Registration No. 05991179 (England and Wales)
Cloth Cat Limited
Unaudited accounts
for the year ended 31 December 2025
Cloth Cat Limited
Unaudited accounts
Contents
Cloth Cat Limited
Company Information
for the year ended 31 December 2025
Company Number
05991179 (England and Wales)
Registered Office
23 Oriel House
Windsor Road
Cardiff
CF24 2FY
Wales
Cloth Cat Limited
Statement of financial position
as at 31 December 2025
Intangible assets
337,315
231,420
Tangible assets
26,119
43,185
Cash at bank and in hand
9,173
31,866
Creditors: amounts falling due within one year
(110,063)
(72,165)
Net current assets
151,845
265,088
Total assets less current liabilities
612,566
539,695
Creditors: amounts falling due after more than one year
(280,000)
(280,000)
Net assets
332,566
259,695
Called up share capital
100
100
Profit and loss account
332,466
259,595
Shareholders' funds
332,566
259,695
For the year ending 31 December 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 February 2026 and were signed on its behalf by
Jon David Rennie
Director
Company Registration No. 05991179
Cloth Cat Limited
Notes to the Accounts
for the year ended 31 December 2025
Cloth Cat Limited is a private company, limited by shares, registered in England and Wales, registration number 05991179. The registered office is 23 Oriel House, Windsor Road, Cardiff, CF24 2FY, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 31 December 2025
346,295
At 31 December 2025
337,315
At 31 December 2024
231,420
Development of digital assets including Video Games and Animations were previously classified as Intangible Assets. As the assets are tangible they have been moved to Work In Progress.
Cloth Cat Limited
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Computer equipment
At 31 December 2025
448,812
Charge for the year
17,939
At 31 December 2025
422,693
At 31 December 2025
26,119
At 31 December 2024
43,185
6
Investments
Subsidiary undertakings
Other investments
Total
Valuation at 1 January 2025
2
-
2
Valuation at 31 December 2025
2
97,285
97,287
Work in progress is made up of assets in development including Video Games and Animation Projects where the IP is owned by the company.
Amounts falling due within one year
Trade debtors
21,782
27,540
Deferred tax asset
213,600
273,600
Accrued income and prepayments
6,356
-
Other debtors
10,797
4,047
Amounts falling due after more than one year
Amounts due from group undertakings etc.
200
200
9
Creditors: amounts falling due within one year
2025
2024
Trade creditors
67,402
65,386
Amounts owed to group undertakings and other participating interests
1
1
Taxes and social security
18,035
2,618
Cloth Cat Limited
Notes to the Accounts
for the year ended 31 December 2025
10
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
280,000
280,000
11
Deferred taxation
2025
2024
Accelerated capital allowances
(213,600)
(273,600)
Provision at start of year
(273,600)
(230,300)
Charged/(credited) to the profit and loss account
60,000
(43,300)
Provision at end of year
(213,600)
(273,600)
The company operates a defined contribution pension scheme.
Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
13
Average number of employees
During the year the average number of employees was 20 (2024: 12).