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REGISTERED NUMBER: 02966536 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

The College of Animal Welfare Ltd

The College of Animal Welfare Ltd (Registered number: 02966536)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

The College of Animal Welfare Ltd

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | Mrs B C Heaton-Smith

| Mr L Heaton-Smith

| Mr D W Cooper

| REGISTERED OFFICE: | Headland House

| Chord Business Park

| London Road

| Godmanchester

| Cambridgeshire

| PE29 2BQ

| REGISTERED NUMBER: | 02966536 (England and Wales)

| ACCOUNTANTS: | George Hay Partnership LLP

| Chartered Accountants

| St George's House

| George Street

| Huntingdon

| Cambridgeshire

| PE29 3GH

The College of Animal Welfare Ltd (Registered number: 02966536)

Abridged Balance Sheet

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 230,822 |  | 302,949 |  |

Investments | 5 | 1 |  | 1 |  |

230,823 |  | 302,950 |  |

CURRENT ASSETS

Debtors | 2,231,836 |  | 2,634,716 |  |

Cash at bank and in hand | 15,984 |  | 4,157 |  |

2,247,820 |  | 2,638,873 |  |

CREDITORS

Amounts falling due within one year | 1,289,193 |  | 1,122,123 |  |

NET CURRENT ASSETS | 958,627 |  | 1,516,750 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,189,450 |  | 1,819,700 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,189,350 |  | 1,819,600 |  |

SHAREHOLDERS' FUNDS | 1,189,450 |  | 1,819,700 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

The College of Animal Welfare Ltd (Registered number: 02966536)

Abridged Balance Sheet - continued

31 December 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 Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Mr L Heaton-Smith - Director

The College of Animal Welfare Ltd (Registered number: 02966536)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| The College of Animal Welfare 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.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about The College of Animal Welfare Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | over period of lease

| Plant and machinery etc | - | 25% on reducing balance and 25% on cost

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

The College of Animal Welfare Ltd (Registered number: 02966536)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 226 (2023 - 255 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2024 | 1,446,391 |  |

| Additions | 14,801 |  |

| Disposals | (82,442 | ) |

| At 31 December 2024 | 1,378,750 |  |

| DEPRECIATION

| At 1 January 2024 | 1,143,442 |  |

| Charge for year | 80,760 |  |

| Eliminated on disposal | (76,274 | ) |

| At 31 December 2024 | 1,147,928 |  |

| NET BOOK VALUE

| At 31 December 2024 | 230,822 |  |

| At 31 December 2023 | 302,949 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 1 |  |

| NET BOOK VALUE

| At 31 December 2024 | 1 |  |

| At 31 December 2023 | 1 |  |

The College of Animal Welfare Ltd (Registered number: 02966536)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | 355,000 |  | 355,000 |  |

| Between one and five years | 615,000 |  | 1,087,000 |  |

970,000 |  | 1,442,000 |  |

7. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| At the balance sheet date, companies under common ownership and directorship as The College of Animal Welfare Ltd owed the company £682,501 (2023: £787,836) in respect of a loan.

| During the year the company paid rent to a partnership under the control of the directors. The company also paid rent to another company under common ownership and directorship.