Pet Care Innovation Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13145496

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		20,535		17,636
Tangible Assets	5		3,583		-

			24,118		17,636
CURRENT ASSETS
Debtors	6	603		430
Cash at bank and in hand		655		3,208

		1,258		3,638
Creditors: Amounts Falling Due Within One Year	7	(129,923 )		(24,111 )

NET CURRENT ASSETS (LIABILITIES)			(128,665 )		(20,473 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(104,547 )		(2,837 )

NET LIABILITIES			(104,547 )		(2,837 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(104,647 )		(2,937 )

SHAREHOLDERS' FUNDS			(104,547)		(2,837)

Page 1

Page 2

Pet Care Innovation Ltd

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Parr

Director

29th October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Pet Care Innovation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13145496 . The registered office is Top Floor, West Hill House, West Hill, Dartford, Kent, DA1 2EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are apps. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2024	17,636
Additions	10,972
Disposals	(2,939 )

As at 31 January 2025	25,669

Amortisation
As at 1 February 2024	-
Provided during the period	5,134

As at 31 January 2025	5,134

Net Book Value
As at 31 January 2025	20,535

As at 1 February 2024	17,636

Page 3

Page 4

Pet Care Innovation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 February 2024	-
Additions	4,778

As at 31 January 2025	4,778

Depreciation
As at 1 February 2024	-
Provided during the period	1,195

As at 31 January 2025	1,195

Net Book Value
As at 31 January 2025	3,583

As at 1 February 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	603	430

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,084	475
Loan from KMS	77,235	22,636
Other creditors	49,032	1,000
Taxation and social security	1,572	-

	129,923	24,111

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Transition to FRS 102

These financial statements have been prepared in accordance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland, including Section 1A – Small Entities, as applied to the company for the first time in these financial statements.

The company previously prepared its financial statements in accordance with FRS 105 – The Financial Reporting Standard applicable to the Micro-entities Regime.

The transition date to FRS 102 is 01 February 2023.

There were no material differences between the equity and profit or loss reported under FRS 105 and those under FRS 102 at the transition date or for the comparative period presented.

Accordingly, no restatement of prior year figures has been necessary.

Page 4