Pets At Rest (Yorkshire) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11330068 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Pets At Rest (Yorkshire) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

Mrs C M Mitchell McCarthy

REGISTERED OFFICE:

Hirstfield Farm

Black Dyke Lane

Thornton

Bradford

West Yorkshire

BD13 3RR

REGISTERED NUMBER:

11330068 (England and Wales)

ACCOUNTANTS:

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

FIXED ASSETS

Intangible assets

4

7,700

8,250

Tangible assets

5

103,606

81,722

111,306

89,972

CURRENT ASSETS

Debtors

6

18,753

24,056

Cash at bank and in hand

32,940

32,247

51,693

56,303

CREDITORS

Amounts falling due within one year

7

45,910

54,242

NET CURRENT ASSETS

5,783

2,061

TOTAL ASSETS LESS CURRENT
LIABILITIES

117,089

92,033

CREDITORS

Amounts falling due after more than one
year

8

37,032

23,643

NET ASSETS

80,057

68,390

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

79,857

68,190

SHAREHOLDERS' FUNDS

80,057

68,390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 27 November 2025 and were signed by:

Mrs C M Mitchell McCarthy - Director

1.	STATUTORY INFORMATION

Pets At Rest (Yorkshire) 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.

Turnover

Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. 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 and any subsequent reversal is recognised in the profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled. or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans, 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 receipts discounted at a market rate of interest for a similar debt instrument.

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

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

11,000

AMORTISATION

At 1 May 2024

2,750

Charge for year

550

At 30 April 2025

3,300

NET BOOK VALUE

At 30 April 2025

7,700

At 30 April 2024

8,250

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1 May 2024

27,798

23,850

2,547

Additions

4,873

-

7,203

Disposals

-

At 30 April 2025

32,671

23,850

9,750

DEPRECIATION

At 1 May 2024

-

10,434

404

Charge for year

-

3,354

1,462

Eliminated on disposal

-

At 30 April 2025

-

13,788

1,866

NET BOOK VALUE

At 30 April 2025

32,671

10,062

7,884

At 30 April 2024

27,798

13,416

2,143

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 May 2024

69,284

4,884

128,363

Additions

61,692

1,600

75,368

Disposals

(55,295

)

-

(55,295

)

At 30 April 2025

75,681

6,484

148,436

DEPRECIATION

At 1 May 2024

33,509

2,294

46,641

Charge for year

16,591

973

22,380

Eliminated on disposal

(24,191

)

-

(24,191

)

At 30 April 2025

25,909

3,267

44,830

NET BOOK VALUE

At 30 April 2025

49,772

3,217

103,606

At 30 April 2024

35,775

2,590

81,722

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

17,904

22,947

Prepayments

849

1,109

18,753

24,056

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Bank loans and overdrafts

4,967

4,848

Hire purchase contracts

10,480

6,238

Trade creditors

19,738

4,825

Tax

2,113

20,668

Social security and other taxes

1,805

4,608

VAT

3,953

9,447

Directors' current accounts

604

1,397

Accrued expenses

2,250

2,211

45,910

54,242

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.25

30.4.24

£

Bank loans - 1-2 years

3,846

4,967

Bank loans - 2-5 years

-

3,600

Hire purchase contracts

33,186

15,076

37,032

23,643

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pets At Rest (Yorkshire) Limited for the year ended 30 April 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Pets At Rest (Yorkshire) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pets At Rest (Yorkshire) Limited and state those matters that we have agreed to state to the director of Pets At Rest (Yorkshire) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pets At Rest (Yorkshire) Limited and its director for our work or for this report.

It is your duty to ensure that Pets At Rest (Yorkshire) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pets At Rest (Yorkshire) Limited. You consider that Pets At Rest (Yorkshire) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pets At Rest (Yorkshire) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

27 November 2025