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Registration number: 11184612

Jay K9 Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 28 February 2025

Jay K9 Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Jay K9 Limited

Company Information

Directors | Mrs G Moss S Moss

Registered office | Anglo House Worcester Road Stourport on Severn DY13 9AW

Accountants | Perrigo Consultants Limited Chartered Certified AccountantsAnglo House Worcester Road Stourport on Severn DY13 9AW

Jay K9 Limited

(Registration number: 11184612)
Abridged Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 368 | 491
Tangible assets | 5 | 1,116 | 1,396
|  | 1,484 | 1,887
Current assets |  |  |
Stocks | 6 | 427 | 543
Debtors | 7 | 4,560 | 4,586
Cash at bank and in hand |  | 1,786 | 2,803
|  | 6,773 | 7,932
Prepayments and accrued income |  | 65 | -
Creditors: Amounts falling due within one year |  | (1,982) | (978)
Net current assets |  | 4,856 | 6,954
Total assets less current liabilities |  | 6,340 | 8,841
Provisions for liabilities |  | (271) | (271)
Accruals and deferred income |  | (5,518) | (7,260)
Net assets |  | 551 | 1,310
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 451 | 1,210
Shareholders' funds |  | 551 | 1,310

Jay K9 Limited

(Registration number: 11184612)
Abridged Balance Sheet as at 28 February 2025

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 October 2025 and signed on its behalf by:

......................................... Mrs G Moss Director

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Anglo House
Worcester Road
Stourport on Severn
DY13 9AW

These financial statements were authorised for issue by the Board on 9 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & machinery | 20% Reducing balance
Fixtures & fittings | 20% Reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

4 | Intangible assets

| Total £
Cost or valuation
At 1 March 2024 | 1,554
At 28 February 2025 | 1,554
Amortisation
At 1 March 2024 | 1,063
Amortisation charge | 123
At 28 February 2025 | 1,186
Carrying amount
At 28 February 2025 | 368
At 29 February 2024 | 491

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 March 2024 | 329 | 2,512 | 2,841
At 28 February 2025 | 329 | 2,512 | 2,841
Depreciation
At 1 March 2024 | 231 | 1,214 | 1,445
Charge for the year | 20 | 260 | 280
At 28 February 2025 | 251 | 1,474 | 1,725
Carrying amount
At 28 February 2025 | 78 | 1,038 | 1,116
At 29 February 2024 | 98 | 1,298 | 1,396

6 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 427 | 543

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

7 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

9 | Related party transactions

Transactions with directors

2025 | At 1 March 2024 £ | Advances to director £ | Repayments by director £ | At 28 February 2025 £
Mrs G Moss
Directors loan | 4,131 | 19,468 | (19,493) | 4,105

2024 | At 1 March 2023 £ | Advances to director £ | At 29 February 2024 £
Mrs G Moss
Directors loan | - | 4,131 | 4,131