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# CATS PROTECTION ENTERPRISES LIMITED

## Company Registration Number:
02953832 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 January 2025

## End date: 31 December 2025

# CATS PROTECTION ENTERPRISES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# CATS PROTECTION ENTERPRISES LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

Cats Protection Enterprises Limited the Company is a wholly owned subsidiary of Cats Protection, a registered Charity charity number 203644 England and Wales and SC037711 Scotland. Cats Protection Enterprises Limited undertakes the following trading activity. sale of new goods to the general public through shops, fundraising events and online sales relating to licensing the use of the Cats Protection brand to other commercial entities and In 2016, a Deed of Covenant was signed which stated that all future annual profits of the Company will be paid to the Parent Charity. The Gift Aid distribution in respect of the year ending 31 December 2025 is £567k 2024 £341k. The payment will be made within nine months of the year end.

Additional information

The directors are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Directors

The director shown below has held office during the whole of the period from
1 January 2025 to 31 December 2025

Nicola Butcher

Secretary Yvonne Smithers

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 April 2026

And signed on behalf of the board by:
Name: Nicola Butcher
Status: Director

# CATS PROTECTION ENTERPRISES LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: |  | 0 | 0
Investments: |  | 0 | 0
Total fixed assets: |  | 0 | 0
Current assets
Stocks: | 3 | 154,000 | 108,000
Debtors: | 4 | 506,000 | 238,000
Cash at bank and in hand: |  | 143,000 | 229,000
Investments: | 5 | 2 | 2
Total current assets: |  | 803,002 | 575,002
Creditors: amounts falling due within one year: | 6 | ( 803,000 ) | ( 575,000 )
Net current assets (liabilities): |  | 2 | 2
Total assets less current liabilities: |  | 2 | 2
Creditors: amounts falling due after more than one year: |  | 0 | 0
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 2 | 2
Capital and reserves
Called up share capital: |  | 2 | 2
Share premium account: |  | 0 | 0
Other reserves: |  | 0 | 0
Profit and loss account: |  | 0 | 0
Total Shareholders' funds: |  | 2 | 2

The notes form part of these financial statements

# CATS PROTECTION ENTERPRISES LIMITED

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 23 April 2026
and signed on behalf of the board by:

Name: Nicola Butcher
Status: Director

The notes form part of these financial statements

# CATS PROTECTION ENTERPRISES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Other accounting policies

  Cats Protection Enterprises Limited is a company limited by shares and incorporated and domiciled in Sussex, UK. The company registration number is 02953832. The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods presented in these financial statements. Basis of accounting These financial statements were prepared in accordance with Financial Reporting Standard 102 1A. All amounts in the financial statements have been rounded to the nearest £1,000. The financial statements are prepared on the historical cost basis. As at the date of these financial statements, the Director has considered the ability of the Company to continue to meet liabilities as they fall due for the next 12 months. The financial statements have been prepared on the going concern basis, which the Director believes is appropriate due to the current and forecast liquidity position and forecast operating profits. Turnover The Company’s turnover represents the value, excluding Value Added Tax VAT, of goods and services supplied to customers during the year and commissions and sponsorshipsreceived from commercial partners of the parent Charity in the year. Net Operating Expenses Costs are incurred by Cats Protection the Charity on behalf of Cats Protection Enterprises Limited; all such costs are recharged at an arm’s length value. Cats Protection Enterprises Limited uses the administration and infrastructure of the Charity to undertake its business. Interest income and interest payable are recognised in the Profit and Loss Account as they accrue. Deferred Tax Deferred tax is not recognised as the company has a policy of eliminating taxable profits by making Gift Aid distributions to Cats Protection. Therefore, no asset or liability is likely to arise. Stock Stock is held at the lower of cost or net realisable value. Trade and other debtors/creditors Trade and other debtors are recognised at transaction price less attributable transaction costs. Trade and other creditors are recognised at transaction price plus attributable transaction costs. Cash and cash equivalents Cash and cash equivalents comprise cash balances held at the bank. Financial instruments The Company 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 amortised cost using the effective interest method. Financial assets held at amortised cost comprise cash at bank and trade debtors. Financial liabilities held at amortised cost comprise trade and other creditors.

# CATS PROTECTION ENTERPRISES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# CATS PROTECTION ENTERPRISES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 154,000 | 108,000
Payments on account | 0 | 0
Total | 154,000 | 108,000

# CATS PROTECTION ENTERPRISES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 158,000 | 99,000
Prepayments and accrued income | 99,000 | 29,000
Other debtors | 249,000 | 110,000
Total | 506,000 | 238,000
Debtors due after more than one year: | 0 | 0

# CATS PROTECTION ENTERPRISES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Current assets investments note

The Company 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 amortised cost using the effective interest method. Financial assets held at amortised cost comprise cash at bank and trade debtors. Financial liabilities held at amortised cost comprise trade and other creditors.

# CATS PROTECTION ENTERPRISES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 31,000 | 150,000
Taxation and social security | 93,000 | 73,000
Accruals and deferred income | 112,000 | 11,000
Other creditors | 567,000 | 341,000
Total | 803,000 | 575,000