IRIS Accounts Production v26.1.10.61 Other Company accounts True false Pounds 1.1.25 31.12.25 31.12.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11377929 2024-12-31 11377929 2025-12-31 11377929 2025-01-01 2025-12-31 11377929 2023-12-31 11377929 2024-01-01 2024-12-31 11377929 2024-12-31 11377929 ns0:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 11377929 ns15:PoundSterling 2025-01-01 2025-12-31 11377929 ns11:FRS102 2025-01-01 2025-12-31 11377929 ns0:IndependentExaminationCharity 2025-01-01 2025-12-31 11377929 ns11:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11377929 ns11:FullAccounts 2025-01-01 2025-12-31 11377929 ns0:CharitiesSORP 2025-01-01 2025-12-31 11377929 ns16:EnglandWales 2025-01-01 2025-12-31 11377929 ns11:RegisteredOffice 2025-01-01 2025-12-31 11377929 ns0:Trustee2 2025-01-01 2025-12-31 11377929 ns0:Trustee3 2025-01-01 2025-12-31 11377929 ns0:Trustee1 2025-01-01 2025-12-31 11377929 ns0:Trustee4 2025-01-01 2025-12-31 11377929 ns11:CompanySecretary1 2025-01-01 2025-12-31 11377929 ns0:Activity8 2025-01-01 2025-12-31 11377929 ns0:Activity8 2024-01-01 2024-12-31 11377929 ns10:WithinOneYear 2025-12-31 11377929 ns10:WithinOneYear 2024-12-31 11377929 ns0:TotalUnrestrictedFunds 2025-12-31 11377929 2 2025-01-01 2025-12-31 11377929 3 2025-01-01 2025-12-31

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

| RICKARD CATS COMPANY LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| 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

RICKARD CATS COMPANY LIMITED (REGISTERED NUMBER: 11377929) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

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

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

| RICKARD CATS COMPANY LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

| 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 |

RICKARD CATS COMPANY LIMITED (REGISTERED NUMBER: 11377929) |

BALANCE SHEET

31 DECEMBER 2025

| 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.

RICKARD CATS COMPANY LIMITED (REGISTERED NUMBER: 11377929) |

BALANCE SHEET - continued

31 DECEMBER 2025

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

| RICKARD CATS COMPANY LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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.

| RICKARD CATS COMPANY LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES - continued

| 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.

| RICKARD CATS COMPANY LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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.

| RICKARD CATS COMPANY LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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 |  |

| RICKARD CATS COMPANY LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | MOVEMENT IN FUNDS - continued

| 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.