My thoughts (beyond the YIKES of many others, lol!) --
1. most of us with multiple indoor cats don't have collars and ID tags on them. I did get all that and USED it when I had the kitchen renovation going on, as escapes were a higher possibility. Didn't happen, thank goodness. But I wonder if the person with 23 needs to have collars and IDs on for YOUR benefit and her cats' safety. Not for escapes -- you won't let that happen, you are a cat person. But if some issue arises and you need to get one to the vet, can you match a cat to a photo book with 23 pics? Also for her cats' comfort, as with the friendlier ones you will be able to address them by name as you cuddle them.
2. I like the photo book idea, don't get me wrong. Cats who aren't used to wearing collars do get them off quickly. (Tommy and Tuppence declined to wear theirs at all the entire 6 weeks of my renovation.

) Having a listing of the cats, any food or meds issues listed, it great, and a photo in case the collar comes off.
3. Don't need to tell you, with that many, are there any who don't get along with each other? Does she allow all the run of the house, or do 6 stay upstairs, 9 stay downstairs, several in the cellar. You get the idea.
4. How many litter boxes does she have? YOWSER!!

I have 8 boxes and it takes me 15 minutes to scoop (alright so I am playing with cats as I go. And everyone seems to need to use THE BOX I am scooping which slows me down.) You will need to build in enough time for your daily visit.
Not sure what more to add. Be sure to let us know how it goes!
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