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2022-05-31 07649930 frs-core:UnlistedNon-exchangeTraded 2021-05-31 07649930 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 07649930 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07649930 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07649930 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07649930 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07649930 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07649930 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07649930 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 07649930 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 07649930 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frs-core:Non-currentFinancialInstruments 10 2022-05-31 07649930 11 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 11 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 11 2022-05-31 07649930 12 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 12 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 12 2022-05-31 07649930 13 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 13 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 13 2022-05-31 07649930 14 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 14 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 14 2022-05-31 07649930 15 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 15 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 15 2022-05-31 07649930 16 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 16 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 16 2022-05-31 07649930 17 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 17 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 17 2022-05-31 07649930 18 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 18 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 18 2022-05-31 07649930 19 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 19 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 19 2022-05-31 07649930 20 2021-06-01 2022-05-31 07649930 frs-core:CurrentFinancialInstruments 20 2022-05-31 07649930 frs-core:Non-currentFinancialInstruments 20 2022-05-31 07649930 dpl-frs:Item1 2021-06-01 2022-05-31 07649930 dpl-frs:Item1 2021-05-31 07649930 dpl-frs:Item1 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 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dpl-frs:Item6 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 07649930 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 07649930 dpl-frs:Item7 2021-06-01 2022-05-31 07649930 dpl-frs:Item7 2021-05-31 07649930 dpl-frs:Item7 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 07649930 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 07649930 dpl-frs:Item8 2021-06-01 2022-05-31 07649930 dpl-frs:Item8 2021-05-31 07649930 dpl-frs:Item8 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 07649930 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 07649930 dpl-frs:Item9 2021-06-01 2022-05-31 07649930 dpl-frs:Item9 2021-05-31 07649930 dpl-frs:Item9 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 07649930 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 07649930 dpl-frs:Item10 2021-06-01 2022-05-31 07649930 dpl-frs:Item10 2021-05-31 07649930 dpl-frs:Item10 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 07649930 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 07649930 dpl-frs:Item11 2021-06-01 2022-05-31 07649930 dpl-frs:Item11 2021-05-31 07649930 dpl-frs:Item11 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 07649930 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 07649930 dpl-frs:Item12 2021-06-01 2022-05-31 07649930 dpl-frs:Item12 2021-05-31 07649930 dpl-frs:Item12 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 07649930 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 07649930 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 07649930 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 07649930 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 07649930 1 2021-06-01 2022-05-31 07649930 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 07649930
Pet Bay Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
DEB Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07649930
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 215 611
215 611
CURRENT ASSETS
Stocks 5 16,353 19,792
Debtors 6 1,210 1,085
Cash at bank and in hand 3,309 498
20,872 21,375
Creditors: Amounts Falling Due Within One Year 7 (48,370 ) (39,548 )
NET CURRENT ASSETS (LIABILITIES) (27,498 ) (18,173 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,283 ) (17,562 )
NET LIABILITIES (27,283 ) (17,562 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (27,285 ) (17,564 )
SHAREHOLDERS' FUNDS (27,283) (17,562)
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jonathan Harrison
Director
22/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pet Bay Ltd Registered number 07649930 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 6,815 5,027 11,842
Disposals (6,815 ) - (6,815 )
As at 31 May 2023 - 5,027 5,027
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 June 2022 6,490 4,741 11,231
Provided during the period - 71 71
Disposals (6,490 ) - (6,490 )
As at 31 May 2023 - 4,812 4,812
Net Book Value
As at 31 May 2023 - 215 215
As at 1 June 2022 325 286 611
5. Stocks
2023 2022
£ £
Stock 16,353 19,792
16,353 19,792
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 125 -
Prepayments and accrued income 85 85
Bonds 1,000 1,000
1,210 1,085
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 1,388 566
Wages creditor - 1,980
Directors' loan accounts 46,982 37,002
48,370 39,548
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Later than one year and not later than five years 47,203 -
47,203 -
Page 4
Page 5
10. Related Party Transactions
The company is controlled by Mr J P Harrison and Ms B Kellett, directors and shareholders of the company.
The balance on the directors' loan account of Mr J P Harrison at 31st May 2023 was £46,982 (2022 - £37,002) due from the company.
Page 5