Republic Of Cats Limited

Unaudited Financial Statements
for the period ended 31 December 2025

Company registration number 16015060

(England and Wales)

Statement of Financial Position

As at 31 December 2025

Notes

2025

£

Fixed assets

Tangible assets

1,366

Current assets

Stocks

4

177,404

Debtors

5

177,669

Cash at bank and in hand

426,153

781,226

Creditors

Amounts falling due within one year

6

(560,622)

Net current assets (liabilities)

220,604

Total assets less current liabilities

221,970

Net assets (liabilities)

221,970

Capital and reserves

Called up share capital

1

Profit and loss account

221,969

Total equity

221,970

The company is a private company limited by shares and registered in England and Wales. It 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026 and are signed on its behalf by:

Darlington, Richard Gilbert Joseph

Director

Company registration number 16015060

Notes to the Financial Statements

For the period 14 October 2024 to 31 December 2025

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when an order has been packed at the company's operating premises.

2.4. Pensions

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

2.5. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate

Method

%

Plant and machinery

20

Straight-line

Fixtures and fittings

20

Straight-line

Office and computer equipment

33.33

Straight-line

2.6. Stock

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out principle and includes expenditure incurred in acquiring the stocks and other costs to bring them to their existing location and condition.

2.7. Related parties

A related party is a person or entity that is related to the company. This includes individuals with control or significant influence, members of key management personnel, and entities within the same group. As permitted by FRS 102, disclosure is not required of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

3. Employees

The average number of employees during the year was 13.

4. Stock

2025

£

Raw materials and consumables

177,404

Total

177,404

5. Debtors

2025

£

Other debtors

82,812

Prepayments and accrued income

94,857

Total due within one year

177,669

Total due after one year

-

Total

177,669

6. Creditors due within one year

2025

£

Trade creditors

254,497

Amounts owed to group undertakings

145,224

Other creditors

2,851

Taxation and social security

108,069

Accruals and deferred income

49,981

Total

560,622

7. Creditors due after one year

8. Pension commitments

The company operates a defined contribution pension scheme and the assets of the scheme are held separately from those of the company in an independently administered fund. At 31 December 2025 there were unpaid contributions of £2,851 due to the fund, the balance of which is included within Other creditors.

9. Post balance sheet events

In March 2026, the company relocated its operating premises from Slough, Berkshire to Long Crendon, Buckinghamshire. The new premises are under an operating lease and a Right-to-Use asset has been recognised in the amount of £522,599. The total amount of restructuring costs incurred were £42,405.

10. Related party transactions

During the year the company entered into the following transactions with related parties:

Funding loans from its parent company
Payments paid on behalf of its parent company
Purchase of raw materials

Other Information

The Company has taken advantage of the exemption available in section 33.1A of FRS 102 not to disclose transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

11. Controlling party

Republic Of Cats Limited was a wholly owned subsidiary of Tailsco Limited, registered in England and Wales at Spencer House, 23 Sheen Road, Richmond, TW9 1BN. It was acquired on 12 February 2025 by Tortoiseshell Holdings Limited registered in England and Wales at 60 Thames Street, Windsor, SL4 1TX.

Directors	Gainor, Daniel Arlan
	Lawson, Matthew James
	Darlington, Richard Gilbert Joseph
	Butterworth, Matthew Philip

Registered office	8 Meadow View
	Long Crendon
	Aylesbury
	HP18 9EQ