REGISTERED NUMBER: SC270432 (Scotland)

Catspyjamas Edinburgh Ltd.

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M S Marshall

SECRETARY:

Whitelaw Wells

REGISTERED OFFICE:

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

REGISTERED NUMBER:

SC270432 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

The Royal Bank of Scotland

36 St Andrew Square

Edinburgh

EH2 2DA

FIXED ASSETS

Tangible assets

4

990

5,471

CURRENT ASSETS

Stocks

5,000

3,500

Debtors

5

83,938

65,348

Cash at bank and in hand

6,397

10,461

95,335

79,309

CREDITORS

Amounts falling due within one year

6

107,732

81,042

NET CURRENT LIABILITIES

(12,397

)

(1,733

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(11,407

)

3,738

CREDITORS

Amounts falling due after more than one year

7

(1,500

)

(6,549

)

PROVISIONS FOR LIABILITIES

(41

)

(1,039

)

NET LIABILITIES

(12,948

)

(3,850

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(13,048

)

(3,950

)

SHAREHOLDERS' FUNDS

(12,948

)

(3,850

)

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

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

The director acknowledges his 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 director and authorised for issue on 28 May 2026 and were signed by:

Mr M S Marshall - Director

1.	STATUTORY INFORMATION

Catspyjamas Edinburgh Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover and revenue recognition

Turnover represents net invoiced sales of goods, excluding value added tax. Revenue is recognised when the goods are supplied to the customer.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

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

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

Contributions made payable to the employees' pension scheme is charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade in the foreseeable future. In order to do so the company will require the continued support of its director. The director will continue to support the company and is confident of the continued support of the bank and other creditors.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

25,346

Additions

500

At 31 August 2025

25,846

DEPRECIATION

At 1 September 2024

19,875

Charge for year

4,981

At 31 August 2025

24,856

NET BOOK VALUE

At 31 August 2025

990

At 31 August 2024

5,471

There were no impairment indicators during the year.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,852

11,446

Other debtors

74,086

53,902

83,938

65,348

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,000

2,000

Hire purchase contracts (see note 8)

3,046

3,324

Trade creditors

8,406

7,426

Taxation and social security

83,351

64,047

Other creditors

10,929

4,245

107,732

81,042

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,500

3,500

Hire purchase contracts (see note 8)

-

3,049

1,500

6,549

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

3,046

3,324

Between one and five years

-

3,049

3,046

6,373

Non-cancellable

operating leases

2025

2024

£

£

Between one and five years

15,000

15,000

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr M S Marshall

Balance outstanding at start of year

40,100

29,014

Amounts advanced

29,475

24,055

Amounts repaid

(11,417

)

(12,969

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

58,158

40,100

Loans to the director are unsecured and have no set repayment date.