WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Company Registration Number:
02880146 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The principal activity of the company is the promotion of the company’s parent undertaking, World Animal Protection (a charity and a company limited by guarantee), through various trading activities with the sole purpose of raising funds. More information about the work of the charity is available in the consolidated charity accounts.

Additional information

Business review The results for the year are set out on page 6 of the financial statements. During the year, the company re-opened its online shop to sell various merchandise and to enable the purchase of virtual animal welfare gifts. Distributions out of reserves The company made no distributions from its reserves to its parent company in the year ended 31 December 2024 (2023: £NIL). Future developments The company plans to continue with current activities for the foreseeable future. No new activities are planned in the coming year, although we are always open to new opportunities. Director and director’s interests The director who held office during the year and subsequently was as follows: S Sibbald The above director did not hold any beneficial interest in the ordinary share capital of the company or any other group company. Non going concern basis of accounts preparation Due to the level of trade during the year and uncertainty over the nature of any future trading activities, the director does not consider it appropriate to prepare the accounts under the going concern basis. Therefore, the financial statements have been prepared on a basis other than that of the going concern basis. The carrying value of stocks has been written down to £nil due to the cessation of trade impacting on the net realisable value of stock held, and the recoverability of debtors has been reassessed. The company had no fixed assets or long-term liabilities requiring reclassification as current assets and current liabilities.



Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

Stephen Sibbald


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 December 2025

And signed on behalf of the board by:
Name: Stephen Sibbald
Status: Director

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 631 11,525
Cost of sales: ( 8,013 ) ( 31,511 )
Gross profit(or loss): (7,382) (19,986)
Distribution costs: 0 0
Administrative expenses: ( 2,179 ) ( 4,107 )
Other operating income: 0 0
Operating profit(or loss): (9,561) (24,093)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (9,561) (24,093)
Tax: 277 ( 3,448 )
Profit(or loss) for the financial year: (9,284) (27,541)

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Debtors: 3 2,635 800
Cash at bank and in hand: 655 6,027
Investments:   0 0
Total current assets: 3,290 6,827
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 4 ( 22,580 ) ( 16,954 )
Net current assets (liabilities): (19,290) (10,127)
Total assets less current liabilities: (19,290) ( 10,127)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (19,290) (10,127)
Capital and reserves
Called up share capital: 2 2
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: (19,292 ) (10,129 )
Total Shareholders' funds: ( 19,290 ) (10,127)

The notes form part of these financial statements

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 17 December 2025
and signed on behalf of the board by:

Name: Stephen Sibbald
Status: Director

The notes form part of these financial statements

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 0 0

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Debtors

2024 2023
£ £
Trade debtors 2,635 800
Prepayments and accrued income 0 0
Other debtors 0 0
Total 2,635 800
Debtors due after more than one year: 0 0

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 22,580 16,954
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 0 0
Total 22,580 16,954

WORLD ANIMAL PROTECTION TRADING COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Financial Commitments

The company had no capital commitments as at 31 December 2024 or 31 December 2023.