2022-12-012023-11-302023-11-30false04452812ANIMALS ARE US 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ANIMALS ARE US LTD

Registered Number
04452812
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

ANIMALS ARE US LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

MUGE, David, Dr
MWANGI, David

Registered Address

Petwell House
319 Station Road
Hayes
UB3 4JF

Registered Number

04452812 (England and Wales)
ANIMALS ARE US LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets453,98157,335
53,98157,335
Current assets
Stocks521,33823,050
Debtors677,401156,827
Cash at bank and on hand5,9723,263
104,711183,140
Creditors amounts falling due within one year7(509,182)(527,820)
Net current assets (liabilities)(404,471)(344,680)
Total assets less current liabilities(350,490)(287,345)
Net assets(350,490)(287,345)
Capital and reserves
Called up share capital100100
Profit and loss account(350,590)(287,445)
Shareholders' funds(350,490)(287,345)
The financial statements were approved and authorised for issue by the Board of Directors on 20 August 2024, and are signed on its behalf by:
MUGE, David, Dr
Director
MWANGI, David
Director

Registered Company No. 04452812
ANIMALS ARE US LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings15
Vehicles25
Office Equipment15
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1312
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 2230,00030,000
At 30 November 2330,00030,000
Amortisation and impairment
At 01 December 2230,00030,000
At 30 November 2330,00030,000
Net book value
At 30 November 23--
At 30 November 22--
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 2228,4925,035103,34712,555149,429
Additions890-6,6007748,264
At 30 November 2329,3825,035109,94713,329157,693
Depreciation and impairment
At 01 December 225,1154,91673,8398,22492,094
Charge for year5,993304,83975611,618
At 30 November 2311,1084,94678,6788,980103,712
Net book value
At 30 November 2318,2748931,2694,34953,981
At 30 November 2223,37711929,5084,33157,335
5.Stocks

2023

2022

££
Raw materials and consumables21,33823,050
Total21,33823,050
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables18,69977,505
Amounts owed by group undertakings35,07657,814
Other debtors19,15016,150
Prepayments and accrued income4,4765,358
Total77,401156,827
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables93,259118,868
Amounts owed to related parties119,647119,647
Taxation and social security197,164172,416
Other creditors96,599114,517
Accrued liabilities and deferred income2,5132,372
Total509,182527,820
8.Directors advances, credits and guarantees
Included in other creditors is an amount of £45,154 (2022: £71,258) and £ 3,000 Dr (2022: £ Nil) relating to the directors' loan account Mr. D Mwangi and Mr. D Muge Respectively.
9.Related party transactions
At the year-end, Amounts owed by/(to) group undertakings balance includes £119,647 (2022: £119,647) due to Liberty May Ltd and £35,076 (2022: £57,814) due from Allivet Ltd, where Mr. David Muge is a director of the Liberty May Limited and Mr. Mwangi is director of the Allivet Limited.