The Ethical Cat Gift Company Ltd

The Ethical Cat Gift Company Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Current assets
Debtors		1,848	1,495
Cash at bank and in hand		67	31
		1,915	1,526
Creditors: amount falling due within one year		(8,215)	(8,821)
Net current assets		(6,300)	(7,295)

Total assets less current liabilities		(6,300)	(7,295)
Net assets		(6,300)	(7,295)

Capital and reserves
Called up share capital	3	1	1
Profit and loss account		(6,301)	(7,296)
Shareholders' funds		(6,300)	(7,295)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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

The financial statements were approved by the director on 10 September 2026 and were signed by:

-------------------------------
Shelley Brown
Director

The Ethical Cat Gift Company Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

The Ethical Cat Gift Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 14603943, registration address The Counting House, 24 Richmond Road, Bowdon, Altrincham, England, WA14 2TT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

Registered Number: 14603943
England and Wales
THE ETHICAL CAT GIFT COMPANY LTD

Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026