REGISTERED COMPANY NUMBER: 11377929 (England and Wales)

REGISTERED CHARITY NUMBER: 1180023

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RICKARD CATS COMPANY LIMITED

Page

Report of the Trustees

1

Independent Examiner's Report

2

Statement of Financial Activities

3

Balance Sheet

4

to

5

Notes to the Financial Statements

6

to

10

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

11377929 (England and Wales)

Registered Charity number

1180023

Registered office

Fox Hill Lodge

Great Shelford

Cambridge

Cambridgeshire

CB22 5AN

Trustees

J T Dean Deceased (deceased 10/7/2025)

Mrs V L Dean

P J Anderson

J Baker

Company Secretary

Independent Examiner

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

Approved by order of the board of trustees on 2 July 2026 and signed on its behalf by:

P J Anderson - Trustee

Independent examiner's report to the trustees of Rickard Cats Company Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrew Rand

The Institute of Chartered Accountants in England and Wales

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

2 July 2026

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Investment income

2

9,795

9,643

EXPENDITURE ON

Raising funds

3

1,609

2,483

Charitable activities

Donations

1,000

-

Other

2,700

2,142

Total

5,309

4,625

NET INCOME

4,486

5,018

RECONCILIATION OF FUNDS

Total funds brought forward

1,618,963

1,613,945

TOTAL FUNDS CARRIED FORWARD

1,623,449

1,618,963

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Investment property

6

266,963

266,963

CURRENT ASSETS

Debtors

7

1,481,947

1,437,565

Cash at bank

11,962

5,401

1,493,909

1,442,966

CREDITORS

Amounts falling due within one year

8

(137,423

)

(90,966

)

NET CURRENT ASSETS

1,356,486

1,352,000

TOTAL ASSETS LESS CURRENT LIABILITIES

1,623,449

1,618,963

NET ASSETS

1,623,449

1,618,963

FUNDS

9

Unrestricted funds

1,623,449

1,618,963

TOTAL FUNDS

1,623,449

1,618,963

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

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

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that 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 charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 2 July 2026 and were signed on its behalf by:

P J Anderson - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Investment property

Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is taken to the Statement of Financial Activities.

Depreciation is not provided on Investment Property.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Investments

Investments in UK equities and fixed interest loan stock are included in the accounts at market value. Any unrealised and realised gains and losses on these investments during the period are taken to the Statement of Financial Activities.

Donations

These are accounted for when received.

Legacies

Entitlement is the earlier of the charity receiving the final estate accounts or the legacy being received.

Value added tax

The charity is classed as exempt for the purpose of value added tax, it is unable to reclaim the value added tax which it suffers on its purchases. Expenditure in these accounts is therefore shown inclusive of value added tax.

Employee expenses

The Charity does not have any employees,

Debtors

Trade and other debtors are recognised as the Charity is entitled to receive the funds.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

2.	INVESTMENT INCOME

2025

2024

£

£

Rents received

9,795

9,643

3.	RAISING FUNDS

Investment management costs

2025

2024

£

£

Portfolio management

1,189

1,172

Insurance

283

474

Property repairs

137

837

1,609

2,483

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Investment income

9,643

EXPENDITURE ON

Raising funds

2,483

Other

2,142

Total

4,625

NET INCOME

5,018

RECONCILIATION OF FUNDS

Total funds brought forward

1,613,945

TOTAL FUNDS CARRIED FORWARD

1,618,963

6.	INVESTMENT PROPERTY

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

266,963

NET BOOK VALUE

At 31 December 2025

266,963

At 31 December 2024

266,963

Fair value at 31 December 2025 is represented by:

£

Valuation in 2021

167,335

Cost

99,628

266,963

The directors do not consider that the fair value of the Investment property has changed.

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,670

1,620

Other debtors

1,480,277

1,435,945

1,481,947

1,437,565

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

757

1,153

Other creditors

132,190

87,677

Accruals and deferred income

4,476

2,136

137,423

90,966

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1/1/25

in funds

31/12/25

£

£

£

Unrestricted funds

General fund

1,618,963

4,486

1,623,449

TOTAL FUNDS

1,618,963

4,486

1,623,449

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

9,795

(5,309

)

4,486

TOTAL FUNDS

9,795

(5,309

)

4,486

Comparatives for movement in funds

Net

movement

At

At 1/1/24

in funds

31/12/24

£

£

£

Unrestricted funds

General fund

1,613,945

5,018

1,618,963

TOTAL FUNDS

1,613,945

5,018

1,618,963

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

9,643

(4,625

)

5,018

TOTAL FUNDS

9,643

(4,625

)

5,018

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/1/24

in funds

31/12/25

£

£

£

Unrestricted funds

General fund

1,613,945

9,504

1,623,449

TOTAL FUNDS

1,613,945

9,504

1,623,449

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

19,438

(9,934

)

9,504

TOTAL FUNDS

19,438

(9,934

)

9,504

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.