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Company Registration No. 12889779 (England and Wales)
Pet Acumen Ltd Amended Unaudited accounts for the year ended 30 September 2023
Pet Acumen Ltd Amended Unaudited accounts Contents
Page
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Pet Acumen Ltd Company Information for the year ended 30 September 2023
Directors
Gregoire Charbonnier Simon Alexander Mactaggart Malcolm Granath
Company Number
12889779 (England and Wales)
Registered Office
35-37 Ludgate Hill London EC4M 7JN England
Accountants
Sleek Accounting Ltd 107 Kirkgate Leeds West Yorkshire LS1 6DP
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Pet Acumen Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
282 
- 
Current assets
Inventories
58,399 
62,642 
Debtors
38,419 
25,554 
Cash at bank and in hand
6,711 
36,780 
103,529 
124,976 
Creditors: amounts falling due within one year
(167,360)
(43,959)
Net current (liabilities)/assets
(63,831)
81,017 
Net (liabilities)/assets
(63,549)
81,017 
Capital and reserves
Called up share capital
133 
119 
Share premium
763,595 
426,002 
Profit and loss account
(827,277)
(345,104)
Shareholders' funds
(63,549)
81,017 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2024 and were signed on its behalf by
Gregoire Charbonnier Director Company Registration No. 12889779
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Pet Acumen Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Pet Acumen Ltd is a private company, limited by shares, registered in England and Wales, registration number 12889779. The registered office is 35-37 Ludgate Hill, London, EC4M 7JN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33% straight line
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
- 
Additions
308 
At 30 September 2023
308 
Depreciation
Charge for the year
26 
At 30 September 2023
26 
Net book value
At 30 September 2023
282 
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Pet Acumen Ltd Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
28,929 
17,875 
Accrued income and prepayments
8,488 
7,240 
Other debtors
1,002 
439 
38,419 
25,554 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
133,587 
42,863 
Taxes and social security
391 
- 
Other creditors
31,510 
- 
Loans from directors
1,872 
896 
Accruals
- 
200 
167,360 
43,959 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10,000,000 A Ordinary shares of £0.00001 each
100.00 
100.00 
3,300,000 A shares of £0.00001 each
33.00 
19.36 
133.00 
119.36 
Shares issued during the period:
1,363,544 A shares of £0.00001 each
13.63 
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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