Contents of the Financial Statements

for the Period Ended 31 December 2025

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

Directors

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

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

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

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.

The notes form part of these financial statements

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.

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