REGISTERED NUMBER: 09611493 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

LE PET EXPRESS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B L Stowers

REGISTERED OFFICE:

Suite 1, Invicta Business Centre

Monument Way

Orbital Park

Ashford

Kent

TN24 0HB

REGISTERED NUMBER:

09611493 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Invicta Business Centre

Monument Way

Orbital Park

Ashford

Kent

TN24 0HB

FIXED ASSETS

Tangible assets

5

44,777

10,427

CURRENT ASSETS

Debtors

6

82,060

46,760

Cash at bank

12,838

59,968

94,898

106,728

CREDITORS

Amounts falling due within one year

7

99,838

101,893

NET CURRENT (LIABILITIES)/ASSETS

(4,940

)

4,835

TOTAL ASSETS LESS CURRENT LIABILITIES

39,837

15,262

CREDITORS

Amounts falling due after more than one year

8

(30,932

)

-

PROVISIONS FOR LIABILITIES

(8,508

)

(2,207

)

NET ASSETS

397

13,055

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

297

12,955

397

13,055

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 director acknowledges her 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

B L Stowers - Director

1.	STATUTORY INFORMATION

Le Pet Express Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

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 etc

-

25% on reducing balance and 20% on a straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

13,825

Additions

38,396

At 31 May 2025

52,221

DEPRECIATION

At 1 June 2024

3,398

Charge for year

4,046

At 31 May 2025

7,444

NET BOOK VALUE

At 31 May 2025

44,777

At 31 May 2024

10,427

The net book value of assets held under hire purchase contracts is £37,116 (2024 - £Nil).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

82,060

46,760

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

6,047

-

Trade creditors

-

1,278

Taxation and social security

8,820

15,353

Other creditors

84,971

85,262

99,838

101,893

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

30,932

-

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

6,047

-

Between one and five years

30,932

-

36,979

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

33,101

13,757

Between one and five years

54,311

13,377

87,412

27,134

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

36,979

-

Hire purchase liabilities are secured over the asset to which the contract relates.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

B L Stowers

Balance outstanding at start of year

(16,186

)

(18,140

)

Amounts advanced

40,633

4,908

Amounts repaid

(2,715

)

(2,954

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,732

(16,186

)

Loans due from the company to the director are interest free and repayable on demand. Loans due to the company from the director are at a rate of 2.25% up to 5 April 2025 and 3.75% from 6 April 2025 to the balance sheet date.