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REGISTERED NUMBER: 06813030 (England and Wales)

P&L SUPERIOR PET BEDS LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

P&L SUPERIOR PET BEDS LIMITED (REGISTERED NUMBER: 06813030) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| P&L SUPERIOR PET BEDS LIMITED |

COMPANY INFORMATION

for the year ended 31 August 2025

| DIRECTORS: | T Miller

| J Miller

| SECRETARY: |

| REGISTERED OFFICE: | Units 14 Conqueror Ind Estate

| Moorhurst Road

| St Leonards On Sea

| East Sussex

| TN38 9NB

| REGISTERED NUMBER: | 06813030 (England and Wales)

| ACCOUNTANTS: | In The Cloud Accounting

| Springhaven

| 1a Barnfield Close

| Hastings

| East Sussex

| TN34 1TS

P&L SUPERIOR PET BEDS LIMITED (REGISTERED NUMBER: 06813030) |

BALANCE SHEET

31 August 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 10,703 |  | 974 |  |

10,703 |  | 974 |  |

CURRENT ASSETS

Stocks | 6 | 16,210 |  | 13,979 |  |

Debtors | 7 | 18,017 |  | 16,421 |  |

Cash at bank and in hand | 867 |  | 32,818 |  |

35,094 |  | 63,218 |  |

CREDITORS

Amounts falling due within one year | 8 | (31,110 | ) | (27,363 | ) |

NET CURRENT ASSETS | 3,984 |  | 35,855 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,687 |  | 36,829 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | (7,572 | ) |

NET ASSETS | 14,687 |  | 29,257 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Revaluation reserve | 11 | 10,000 |  | - |  |

Retained earnings | 11 | 4,587 |  | 29,157 |  |

SHAREHOLDERS' FUNDS | 14,687 |  | 29,257 |  |

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

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

P&L SUPERIOR PET BEDS LIMITED (REGISTERED NUMBER: 06813030) |

BALANCE SHEET - continued

31 August 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 9 October 2025 and were signed on its behalf by:

T Miller - Director

J Miller - Director

P&L SUPERIOR PET BEDS LIMITED (REGISTERED NUMBER: 06813030) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| P&L Superior Pet Beds 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 as modified by the revaluation of certain assets.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, 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.

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

| Computer equipment | - | 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.

| 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 4 (2024 - 5 ) .

P&L SUPERIOR PET BEDS LIMITED (REGISTERED NUMBER: 06813030) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 50,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 50,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 September 2024 | 23,572 |  | 1,229 |  | 24,801 |  |

| Revaluations | 10,000 |  | - |  | 10,000 |  |

| At 31 August 2025 | 33,572 |  | 1,229 |  | 34,801 |  |

| DEPRECIATION

| At 1 September 2024 | 22,598 |  | 1,229 |  | 23,827 |  |

| Charge for year | 271 |  | - |  | 271 |  |

| At 31 August 2025 | 22,869 |  | 1,229 |  | 24,098 |  |

| NET BOOK VALUE

| At 31 August 2025 | 10,703 |  | - |  | 10,703 |  |

| At 31 August 2024 | 974 |  | - |  | 974 |  |

| Cost or valuation at 31 August 2025 is represented by:

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2025 | 10,000 |  | - |  | 10,000 |  |

| Cost | 23,572 |  | 1,229 |  | 24,801 |  |

33,572 |  | 1,229 |  | 34,801 |  |

P&L SUPERIOR PET BEDS LIMITED (REGISTERED NUMBER: 06813030) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

6. | STOCKS

| 31.8.25 |  | 31.8.24

£ | £ |

| Stocks | 16,210 |  | 13,979 |  |

| Stock is stated at the lower of cost or net realisable value. The company periodically reviews the value of items in stock and provides write-downs based on its assessment of market conditions.

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 13,782 |  | 8,954 |  |

| Other debtors | 100 |  | 100 |  |

| Directors' current accounts | 1,673 |  | 740 |  |

| Tax | - |  | 3,873 |  |

| Prepayments | 2,462 |  | 2,754 |  |

18,017 |  | 16,421 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 21,290 |  | 10,648 |  |

| Trade creditors | 3,948 |  | 9,975 |  |

| Tax | (17 | ) | - |  |

| Social security and other taxes | 769 |  | 711 |  |

| VAT | 3,070 |  | 2,028 |  |

| Other creditors | - |  | 441 |  |

| Accrued expenses | 2,050 |  | 3,560 |  |

31,110 |  | 27,363 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans - 1-2 years | - |  | 7,572 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

P&L SUPERIOR PET BEDS LIMITED (REGISTERED NUMBER: 06813030) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

11. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 September 2024 | 29,157 |  | - |  | 29,157 |  |

| Deficit for the year | (24,570 | ) | (24,570 | ) |

| Reserves transfer | - |  | 10,000 |  | 10,000 |  |

| At 31 August 2025 | 4,587 |  | 10,000 |  | 14,587 |  |

12. | RELATED PARTY DISCLOSURES

| A director, T Miller, has provided a personal guarantee to the company's bankers for the overdraft facility.

| The controlling party is not known.