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REGISTERED NUMBER: 03688936 (England and Wales)

PETCETERA INTERNATIONAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

PETCETERA INTERNATIONAL LIMITED (REGISTERED NUMBER: 03688936)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PETCETERA INTERNATIONAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | H E Wilson

| F E B Wilson

| SECRETARY: | F E B Wilson

| REGISTERED OFFICE: | Bradeley Green Farm

| Tarporley Road

| Whitchurch

| Shropshire

| SY13 4HD

| REGISTERED NUMBER: | 03688936 (England and Wales)

PETCETERA INTERNATIONAL LIMITED (REGISTERED NUMBER: 03688936)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,750 |  | 4,500 |  |

Tangible assets | 5 | 2,987 |  | 4,693 |  |

6,737 |  | 9,193 |  |

CURRENT ASSETS

Stocks | 204,574 |  | 201,293 |  |

Debtors | 6 | 3,014 |  | 3,280 |  |

Cash at bank | 18,666 |  | 5,598 |  |

226,254 |  | 210,171 |  |

CREDITORS

Amounts falling due within one year | 7 | 197,300 |  | 189,117 |  |

NET CURRENT ASSETS | 28,954 |  | 21,054 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 35,691 |  | 30,247 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (10,368 | ) |

PROVISIONS FOR LIABILITIES | (568 | ) | (892 | ) |

NET ASSETS | 35,123 |  | 18,987 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 20 |  | 20 |  |

Profit and loss account | 35,103 |  | 18,967 |  |

SHAREHOLDERS' FUNDS | 35,123 |  | 18,987 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

PETCETERA INTERNATIONAL LIMITED (REGISTERED NUMBER: 03688936)

BALANCE SHEET - continued

31 MAY 2025

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

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 3 October 2025 and were signed on its behalf by:

H E Wilson - Director

F E B Wilson - Director

PETCETERA INTERNATIONAL LIMITED (REGISTERED NUMBER: 03688936)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Petcetera International Limited 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.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding Value Added Tax.

| Goodwill

| Goodwill represents the amount paid on the acquisition of a business and is being amortised evenly over its estimated useful life of twenty years.

| 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.

| Depreciation

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

| Plant and equipment | - | 20% on cost |

| Fixtures and fittings | - | 20% on cost |

| Motor vehicles | - | 25% on cost |

| Stocks

| Stocks are valued at the lower of cost and net realisable value.

| 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.

PETCETERA INTERNATIONAL LIMITED (REGISTERED NUMBER: 03688936)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 15,000 |  |

| AMORTISATION

| At 1 June 2024 | 10,500 |  |

| Charge for year | 750 |  |

| At 31 May 2025 | 11,250 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,750 |  |

| At 31 May 2024 | 4,500 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| equipment |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 45,303 |  | 69,705 |  | 8,150 |  | 123,158 |  |

| DEPRECIATION

| At 1 June 2024 | 42,069 |  | 68,246 |  | 8,150 |  | 118,465 |  |

| Charge for year | 968 |  | 738 |  | - |  | 1,706 |  |

| At 31 May 2025 | 43,037 |  | 68,984 |  | 8,150 |  | 120,171 |  |

| NET BOOK VALUE

| At 31 May 2025 | 2,266 |  | 721 |  | - |  | 2,987 |  |

| At 31 May 2024 | 3,234 |  | 1,459 |  | - |  | 4,693 |  |

PETCETERA INTERNATIONAL LIMITED (REGISTERED NUMBER: 03688936)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Trade debtors | 1,611 |  | 230 |  |

| Corporation tax recoverable | - |  | 1,722 |  |

| Prepayments | 1,403 |  | 1,328 |  |

3,014 |  | 3,280 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,427 |  | 32,124 |  |

| Trade creditors | 42,589 |  | 18,798 |  |

| Corporation tax | 4,418 |  | - |  |

| Social security and other taxes | 22,478 |  | 21,807 |  |

| Directors' current accounts | 114,476 |  | 113,476 |  |

| Accruals | 2,912 |  | 2,912 |  |

197,300 |  | 189,117 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 10,368 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 17,205 |  |

| Bank loans | 10,427 |  | 20,615 |  |

10,427 |  | 37,820 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 20 | Ordinary | £1 | 20 |  | 20 |  |