IRIS Accounts Production v25.1.0.734 05804306 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh058043062023-04-30058043062024-04-30058043062023-05-012024-04-30058043062022-04-30058043062022-05-012023-04-30058043062023-04-3005804306ns15:EnglandWales2023-05-012024-04-3005804306ns14:PoundSterling2023-05-012024-04-3005804306ns10:Director12023-05-012024-04-3005804306ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3005804306ns10:SmallEntities2023-05-012024-04-3005804306ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3005804306ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3005804306ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3005804306ns10:AbridgedAccounts2023-05-012024-04-300580430612023-05-012024-04-3005804306ns10:Director22023-05-012024-04-3005804306ns10:RegisteredOffice2023-05-012024-04-3005804306ns5:CurrentFinancialInstruments2024-04-3005804306ns5:CurrentFinancialInstruments2023-04-3005804306ns5:Non-currentFinancialInstruments2024-04-3005804306ns5:Non-currentFinancialInstruments2023-04-3005804306ns5:ShareCapital2024-04-3005804306ns5:ShareCapital2023-04-3005804306ns5:RetainedEarningsAccumulatedLosses2024-04-3005804306ns5:RetainedEarningsAccumulatedLosses2023-04-3005804306ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3005804306ns5:ComputerSoftware2023-05-012024-04-3005804306ns5:LeaseholdImprovements2023-05-012024-04-3005804306ns5:PlantMachinery2023-05-012024-04-3005804306ns5:FurnitureFittings2023-05-012024-04-3005804306ns5:MotorVehicles2023-05-012024-04-3005804306ns5:ComputerEquipment2023-05-012024-04-30
REGISTERED NUMBER: 05804306 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 April 2024

for

Pets On The Move Ltd

Pets On The Move Ltd (Registered number: 05804306)






Contents of the Financial Statements
For The Year Ended 30 April 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Pets On The Move Ltd

Company Information
For The Year Ended 30 April 2024







DIRECTORS: Mr G Burns
Ms K A Jones





REGISTERED OFFICE: 142 Preston Road
Coppull
Chorley
PR7 5ED





REGISTERED NUMBER: 05804306 (England and Wales)





ACCOUNTANTS: Robb Ferguson Chartered Accountants
Regent Court
70 West Regent Street
Glasgow
G2 2QZ

Pets On The Move Ltd (Registered number: 05804306)

Abridged Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 23,746 6,980
Tangible assets 5 23,560 24,978
47,306 31,958

CURRENT ASSETS
Stocks 10,965 15,215
Debtors 128,102 81,382
Cash at bank and in hand 18,664 2,873
157,731 99,470
CREDITORS
Amounts falling due within one year 162,712 147,344
NET CURRENT LIABILITIES (4,981 ) (47,874 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,325

(15,916

)

CREDITORS
Amounts falling due after more than one
year

(29,674

)

(35,070

)

PROVISIONS FOR LIABILITIES (3,802 ) (3,791 )
NET ASSETS/(LIABILITIES) 8,849 (54,777 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8,847 (54,779 )
8,849 (54,777 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which 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 company as at the end of each financial year and of its profit or loss 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 company.

Pets On The Move Ltd (Registered number: 05804306)

Abridged Statement of Financial Position - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2025 and were signed on its behalf by:





Ms K A Jones - Director


Pets On The Move Ltd (Registered number: 05804306)

Notes to the Financial Statements
For The Year Ended 30 April 2024

1. STATUTORY INFORMATION

Pets On The Move Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixed plant and equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer Equipment - 33.33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Pets On The Move Ltd (Registered number: 05804306)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 6,980
Additions 16,766
At 30 April 2024 23,746
NET BOOK VALUE

At 30 April 2024 23,746
At 30 April 2023 6,980

Pets On The Move Ltd (Registered number: 05804306)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 108,373
Additions 7,420
At 30 April 2024 115,793
DEPRECIATION
At 1 May 2023 83,395
Charge for year 8,838
At 30 April 2024 92,233
NET BOOK VALUE
At 30 April 2024 23,560
At 30 April 2023 24,978

6. SECURED DEBTS

There is a charge of deposit held by The Royal Bank of Scotland PLC.