Company registration number 02380152 (England and Wales)
WHM PET GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 APRIL 2025
WHM PET GROUP LIMITED
COMPANY INFORMATION
Directors
S J Marriage
E Rudd
B Humble
J Smith
Secretary
K Asling
Company number
02380152
Registered office
Chelmer Mills
New Street
Chelmsford
CM1 1PN
Auditor
Ensors
Connexions
159 Princes Street
Ipswich
IP1 1QJ
Business address
The Beeches
86 High Street
Holme Upon Spalding Moor
York
YO43 4AA
WHM PET GROUP LIMITED
CONTENTS
Page
Strategic report
1 - 3
Directors' report
4
Directors' responsibilities statement
5
Independent auditor's report
6 - 8
Statement of comprehensive income
9
Statement of financial position
10
Statement of changes in equity
11
Notes to the financial statements
12 - 27
WHM PET GROUP LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 26 APRIL 2025
- 1 -

The directors present the strategic report and financial statements for the company for the 52 week period ended 26 April 2025 (2024: 52 week period ending 27 April 2024).

Review of the business

In terms of sales revenue and gross margin percentage, the year was very similar to the previous period, with sales revenue down £530k and gross margin percentage similar to previous period at 20%.

The company generated turnover for the period of £33.96m compared to £34.49m for the previous period, therefore a relatively consistent performance.

Pleasingly Production costs decreased by £171k to £4.92m from £5.09m, a decrease of 3%. This was primarily driven by a savings in energy costs and product distribution costs.

Administration costs increased by £227k to £2.34 from £2.12m in the prior period. This was primarily driven by

additional investments in marketing and IT.

The above activity resulted in an operating loss of £192k compared to a prior period loss of £15k. The result for the financial period after tax was a loss of £96k compared to a prior year loss of £75k.

During the financial year the business invested in a dust extraction system and the electrification of the fork lift truck fleet and concluded projects from previous periods. This resulted in capital expenditure of £657k.

The company's net assets have decreased by £96k to £3.60m from £3.70m, owing to the losses made in the year.

Stock increased from £3.69m to £4.33m. This was driven by holding higher raw material stocks at the year-end due to the phasing of deliveries from overseas suppliers.

Pleasingly debtors decreased by £269k, primarily driven by a decrease in sundry debtors.

Creditors increased from £5.87m to £6.56m. This was primarily due to an increase in the amount owed under the businesses receivables finance facility .

The cash balance at the period end increased by £101k, from £154k to £255k.

WHM PET GROUP LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
- 2 -
Principal risks and uncertainties

Financial risk

The company's principal financial instruments comprise of bank balances, receivables finance facilities, trade debtors and trade creditors. The main purpose of these instruments is to raise funds for the business and to finance the company's operations.

The company is financed by a receivables financing facility. The facility is monitored regularly, and sufficient cash is retained to ensure that there are adequate funds for its operations.

Credit risk

Trade debtors are managed in respect of credit and cash flow risk by policies covering the credit offered to customers and the regular monitoring of amounts outstanding in terms of both time and credit limits. Further protection for the trade debtors is managed through a credit insurance facility.

Liquidity risk

Trade creditor liquidity risk is managed by ensuring sufficient funds are available to meet amounts due. This is achieved through close monitoring of the working capital requirements of the business and having in place sufficient banking facilities.

Currency risk

The business imports a substantial amount of products from throughout the world and therefore fluctuations in currency rates could have a significant impact on the financial results. To mitigate the risk, the company closely monitors its currency requirements and uses forward contracts to provide greater certainty and a level of price stability.

Competitor risk

The company operates in a highly competitive market place. To combat the constant threat from competitor pricing the company aims to focus on producing a high quality product and providing an efficient and customer friendly service.

The company also benefits from a number of close commercial relationships with both customers and suppliers, damage to which could have a negative impact on the business. The company works hard to manage and maintain these relationships in order to minimise any potential risk.

Commodity risk

Whilst the year was more stable that some of the previous years , the business has still felt the effects of the crisis in the middle east and the subsequent fall out.

As a result of the above , goods have frequently spent longer periods at sea than historically may have been the case.

Key performance indicators

The Board monitors closely profitability and cashflow. Particular focus Is given to customer profitability and also working capital management. All indicators of customer margin profitability, debtor and creditor days outstanding are on target.

Trade Debtor days are broadly similar to the previous year being 50 days. Trade Debtors rising by £73k to £3.83m.

The period has seen an increase in stock days from 51 days to 60 days, an increase of 9 days. This is due, as commented earlier, to an increased in raw material stock holding.

Trade Creditor days have remained fairly consistent with previous period at 56 days.

WHM PET GROUP LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
- 3 -

Future developments

Within the coming financial year, the business will continue to focus on Production efficiencies and also increased Marketing activities.

Health and safety

The directors' aim is to continually Improve health and safety standards for the company and its staff. To assist this process the company employs the services of health and safety management specialists.

On behalf of the board

B Humble
Director
27 October 2025
WHM PET GROUP LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 26 APRIL 2025
- 4 -

The directors present their annual report and financial statements for the period ended 26 April 2025.

Principal activities

The principal activity of the company continued to be that of trading goods used principally in the production of animal and pet foods.

Results and dividends

The results for the period are set out on page 9.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

S J Marriage
E Rudd
B Humble
J Smith
C S Peck
(Resigned 27 August 2025)
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
B Humble
Director
27 October 2025
WHM PET GROUP LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 26 APRIL 2025
- 5 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

WHM PET GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WHM PET GROUP LIMITED
- 6 -
Opinion

We have audited the financial statements of WHM Pet Group Limited (the 'company') for the period ended 26 April 2025 which comprise the statement of comprehensive income, the statement of financial position, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 26 April 2025 and of its loss for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial period for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

WHM PET GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WHM PET GROUP LIMITED (CONTINUED)
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The auditor’s explanation of its audit response will depend on the risks identified but may include:

- Enquiry of management, those charged with governance and the entity’s solicitors around actual and potential litigation and claims.

- Enquiry of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and regulations.

- Reviewing minutes of meetings of those charged with governance.

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

WHM PET GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WHM PET GROUP LIMITED (CONTINUED)
- 8 -
Barry Gostling (Senior Statutory Auditor)
For and on behalf of Ensors, Statutory Auditor
Chartered Accountants
Connexions
159 Princes Street
Ipswich
IP1 1QJ
27 October 2025
WHM PET GROUP LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 26 APRIL 2025
- 9 -
Period ended
Period ended
26 April
27 April
2025
2024
Notes
£
£
Turnover
3
33,957,218
34,489,640
Cost of sales
(26,993,045)
(27,405,551)
Gross profit
6,964,173
7,084,089
Distribution costs
(4,917,169)
(5,088,609)
Administrative expenses
(2,343,345)
(2,116,222)
Other operating income
104,666
105,587
Operating loss
4
(191,675)
(15,155)
Interest receivable and similar income
7
7,498
-
0
Interest payable and similar charges
8
(92,672)
(137,998)
Fair value gains and losses on foreign exchange contracts
(22,575)
(2,045)
Loss before taxation
(299,424)
(155,198)
Tax on loss
9
203,399
80,305
Loss for the financial period
(96,025)
(74,893)

The income statement has been prepared on the basis that all operations are continuing operations.

WHM PET GROUP LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
26 APRIL 2025
26 April 2025
- 10 -
26 April 2025
27 April 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
1,920,448
1,940,836
Current assets
Stocks
12
4,325,785
3,689,885
Debtors
13
4,134,240
4,403,181
Cash at bank and in hand
255,493
154,210
8,715,518
8,247,276
Creditors: amounts falling due within one year
14
(6,561,724)
(5,868,745)
Net current assets
2,153,794
2,378,531
Total assets less current liabilities
4,074,242
4,319,367
Creditors: amounts falling due after more than one year
15
(347,472)
(396,237)
Provisions for liabilities
Deferred tax liability
18
125,698
226,033
(125,698)
(226,033)
Net assets
3,601,072
3,697,097
Capital and reserves
Called up share capital
21
33,329
33,329
Share premium account
22
75,590
75,590
Profit and loss reserves
23
3,492,153
3,588,178
Total equity
3,601,072
3,697,097

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 27 October 2025 and are signed on its behalf by:
S J Marriage
E Rudd
Director
Director
Company registration number 02380152 (England and Wales)
WHM PET GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 26 APRIL 2025
- 11 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 30 April 2023
33,329
75,590
3,663,071
3,771,990
Period ended 27 April 2024:
Loss and total comprehensive income
-
-
(74,893)
(74,893)
Balance at 27 April 2024
33,329
75,590
3,588,178
3,697,097
Period ended 26 April 2025:
Loss and total comprehensive income
-
-
(96,025)
(96,025)
Balance at 26 April 2025
33,329
75,590
3,492,153
3,601,072
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 APRIL 2025
- 12 -
1
Accounting policies
Company information

WHM Pet Group Limited (formerly Berry Ingredients Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Chelmer Mills, New Street, Chelmsford, CM1 1PN.

1.1
Reporting period

The financial statements are drawn up for the 52 weeks to 26 April 2025 ('the financial period') and the comparative period is the 52 weeks to 27 April 2024.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of W & H Marriage & Sons Limited. These consolidated financial statements are available from its registered office, Chelmer Mills, New Street, Chelmsford, Essex, CM1 1PN.

1.3
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet all liabilities as they fall due, for a period of at least 12 months from the approval of the financial statements. In arriving at this conclusion, the directors have prepared detailed forecast models to April 2026. true

After the balance sheet date, the Company is experiencing sales at a lower level that previous period but at significantly higher margins. The Directors have acted in terms of the company's cost base and also secured additional customers. The business is in a good position In terms of working capital.

The Directors are of the opinion it is appropriate for the financial statements to be prepared on the going concern basis.

WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
1
Accounting policies
(Continued)
- 13 -
1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, which may be upon shipment, completion of the product or the product being ready for delivery, based on specific contract terms. These contract terms can include retrospective rebates and discounts which are recognised within cost of sales.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
33% straight line
Plant and equipment
20 - 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
1
Accounting policies
(Continued)
- 14 -
1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
1
Accounting policies
(Continued)
- 15 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
1
Accounting policies
(Continued)
- 16 -
1.11
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
1
Accounting policies
(Continued)
- 17 -
1.15
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
- 18 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Stock

Stocks and work in progress are stated at the lower of cost and net realisable value. Net realisable value is determined by management based on historical experience with similar items as well as anticipation of future changes which may affect the value, such as changes in the economic environment. Additionally, management make regular assessments of provisions for obsolete and slow moving items to determine their reasonableness and make adjustments as necessary. At the period end a provision of £135,929 (2024: £229,640) for obsolete and slow moving stock was included within stocks.

Deferred tax

In accordance with FRS 102, deferred tax arising from the fair value gains and losses on foreign currency forward contracts has been recognised in the statement of comprehensive income for the period ended 26 April 2025. Management have given consideration to the expected timing and reversal of deferred tax balances in arriving at the rate utilised to measure the deferred tax arising.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Useful lives of property, plant and equipment

The charge in respect of periodic depreciation is derived after determining an estimate of an asset's expected useful life and the expected residual value at the end of its life. The useful lives of the company's assets are determined by management at the time the asset is acquired and reviewed at least annually for appropriateness. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology. See note 10 for the depreciation charged by category of asset.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sale of goods
33,957,218
34,489,640
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
33,957,218
34,489,640
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
3
Turnover and other revenue
(Continued)
- 19 -
2025
2024
£
£
Other revenue
Interest income
7,498
-
Grants received
104,666
105,587
4
Operating loss
2025
2024
Operating loss for the period is stated after charging/(crediting):
£
£
Exchange gains
(138,020)
(128,347)
Government grants
(104,666)
(105,587)
Fees payable to the company's auditor for the audit of the company's financial statements
41,835
39,500
Depreciation of tangible fixed assets
677,056
636,200
(Profit)/loss on disposal of tangible fixed assets
(3,500)
4,613
Operating lease charges
103,929
104,930
5
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Administration
8
6
Production
64
68
Sales and distribution
13
11
Total
85
85

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
3,244,376
3,036,377
Social security costs
356,839
312,532
Pension costs
60,562
56,279
3,661,777
3,405,188
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
- 20 -
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
489,608
462,237
Company pension contributions to defined contribution schemes
5,283
5,283
494,891
467,520

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 4 (2024 - 4).

Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
116,504
111,560
Company pension contributions to defined contribution schemes
1,321
1,321
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
7,498
-
0
8
Interest payable and similar expenses
2025
2024
£
£
Interest on finance leases and hire purchase contracts
46,963
35,838
Interest on bank overdrafts and other loans
45,709
102,160
92,672
137,998
9
Taxation
2025
2024
£
£
Current tax
Adjustments in respect of prior periods
(103,064)
-
0
Deferred tax
Origination and reversal of timing differences
(100,335)
(80,305)
Total tax credit
(203,399)
(80,305)
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
9
Taxation
(Continued)
- 21 -

The actual credit for the period can be reconciled to the expected credit for the period based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Loss before taxation
(299,424)
(155,198)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
(74,856)
(38,800)
Tax effect of expenses that are not deductible in determining taxable profit
501
347
Tax effect of income not taxable in determining taxable profit
(26,167)
(26,397)
Adjustments in respect of prior years
(103,042)
(25,210)
Adjustment to losses
-
0
9,645
Other tax adjustments, relief and transfers
165
110
Taxation credit for the period
(203,399)
(80,305)
10
Tangible fixed assets
Leasehold improvements
Plant and equipment
Total
£
£
£
Cost
At 28 April 2024
8,159
3,944,582
3,952,741
Additions
-
0
656,668
656,668
Disposals
-
0
(9,500)
(9,500)
At 26 April 2025
8,159
4,591,750
4,599,909
Depreciation and impairment
At 28 April 2024
8,159
2,003,746
2,011,905
Depreciation charged in the period
-
0
677,056
677,056
Eliminated in respect of disposals
-
0
(9,500)
(9,500)
At 26 April 2025
8,159
2,671,302
2,679,461
Carrying amount
At 26 April 2025
-
0
1,920,448
1,920,448
At 27 April 2024
-
0
1,940,836
1,940,836
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
10
Tangible fixed assets
(Continued)
- 22 -

Included within plant and equipment are assets to the value of £245,861 (2024: £100,225) which are in the course of construction and therefore not depreciated in this period.

Included within the net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contract. The depreciation charge in respect of such assets amounted to £148,166 (2024: £127,846) for the period.

2025
2024
£
£
Plant and equipment
310,115
268,444
11
Financial instruments
2025
2024
£
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
50,121
-
Carrying amount of financial liabilities
Measured at fair value through profit or loss
- Other financial liabilities
-
2,045

The company's policy is to eliminate the majority of its currency exposure by the use of facilities which have contractually fixed rates and time periods in which the currency must be purchased. Individual contracts provide cover up to the period 29 August 2025.

At the period the total carrying amount of outstanding foreign exchange forward contracts that the company has committed to are as follows:

2025
2024
£
£
Euros
-
258,067
US Dollars
2,400,000
579,135
2,400,000
837,202

The contracts are valued based on available market data. The company does not adopt hedge accounting for forward exchange contracts, consequently fair value gains and losses are recognised in profit or loss.

12
Stocks
2025
2024
£
£
Raw materials and consumables
2,957,981
1,822,058
Work in progress
35,741
15,162
Finished goods and goods for resale
1,332,063
1,852,665
4,325,785
3,689,885
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
12
Stocks
(Continued)
- 23 -

At the period end a provision of £135,929, (2024: 229,640) for obsolete and slow moving stock was included within stocks.

13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,825,671
3,752,021
Corporation tax recoverable
62,082
-
0
Derivative financial instruments
50,121
-
0
Other debtors
3,374
500,319
Prepayments and accrued income
192,992
150,841
4,134,240
4,403,181
14
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Receivables finance facility
16
651,825
-
0
Obligations under finance leases
17
134,939
106,115
Trade creditors
4,673,854
4,671,789
Amounts owed to group undertakings
340,470
301,297
Corporation tax
-
0
45,107
Other taxation and social security
213,086
14,562
Derivative financial instruments
-
0
2,045
Other creditors
30,726
262,287
Accruals and deferred income
516,824
465,543
6,561,724
5,868,745
15
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
17
328,140
272,239
Deferred income
19
19,332
123,998
347,472
396,237
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
- 24 -
16
Loans and overdrafts
2025
2024
£
£
Receivables finance facility
651,825
-
0
Payable within one year
651,825
-
0

The bank overdraft and the receivables finance facility are annual facilities which are subject to review at various dates during 2025. They are secured by a floating charge on the eligible book debts of the company and are repayable on demand. In the prior year the facility was in credit and therefore disclosed within other debtors.

17
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
171,029
136,135
In two to five years
367,937
311,791
538,966
447,926
Less: future finance charges
(75,887)
(69,572)
463,079
378,354

Obligations under finance leases were secured on the related assets and incurred finance charges. In the period to 26 April 2025 the finance lease payments represented rentals payable by the company for certain items of plant and machinery,

18
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
253,353
243,755
Tax losses
(127,655)
(9,408)
Short term timing differences
-
(8,314)
125,698
226,033
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
18
Deferred taxation
(Continued)
- 25 -
2025
Movements in the period:
£
Liability at 28 April 2024
226,033
Credit to profit or loss
(100,335)
Liability at 26 April 2025
125,698
19
Deferred income
2025
2024
£
£
Other deferred income
19,332
123,998
20
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
60,562
56,279

WHM Pet Group Limited forms part of the W &H Marriage & Sons Limited Group Personal Pension Scheme. This is a defined contribution pension scheme, with the assets of the scheme held separately from those of the company in an independently administered fund.

The company also operates a scheme under the Government's Pension Auto Enrolment Legislation. Contributions totalling £21,891 (2024: 14,562) were payable to the fund at the period end and are included in other taxes and social security,

21
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
33,329 of £1 each
33,329
33,329
33,329
33,329
22
Share premium account
2025
2024
£
£
At the beginning and end of the period
75,590
75,590
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
- 26 -
23
Profit and loss reserves
2025
2024
£
£
At the beginning of the period
3,588,178
3,663,071
Loss for the period
(96,025)
(74,893)
At the end of the period
3,492,153
3,588,178
24
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
100,548
103,929
Years 2-5
213,750
309,192
314,298
413,121
25
Related party transactions
Transactions with related parties

During the period the company entered into the following transactions with related parties:

Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Entities with control, joint control or significant influence over the company
25,229
28,926
-
0
-
0
Related entities in which a director has control, joint control or significant influence
2,214,089
2,245,543
2,055,546
2,164,917
Key management personnel
-
0
-
0
9,562
3,898

Other related parties are made up of entities which are related through common directors and close family members of the directors.

2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
40,327
1,569
Entities over which the entity has control, joint control or significant influence
299,728
299,728
Related entities in which a director has control, joint control or significant influence
162,166
166,563
Key management personnel
595
54
WHM PET GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 APRIL 2025
25
Related party transactions
(Continued)
- 27 -

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Related entities in which a director has control, joint control or significant influence
6,592
10,923

During the year rent was paid of £25,000 (2024 : £25,000) to Marriages Discretionary Trust who owns the company office. Marriages Discretionary Trust is a related party through the trustees who are also directors of the company. There are amounts outstanding at the year totalling £2,083 (2024 : £2,083). The balance is included within trade creditors.

26
Ultimate controlling party

The directors consider both the immediate and ultimate parent company to be W & H Marriage & Sons Limited. W & H Marriage & Sons Limited is the largest and smallest group for which consolidated accounts including WHM Pet Group Limited are prepared. In the opinion of the directors there is no ultimate controlling party.

Copies of W & H Marriage & Sons Limited financial statements have been filed at Companies House, and can be obtained from the group's Registered Office at Chelmer Mills, New Street, Chelmsford, Essex, CM1 1PN.

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