REGISTERED NUMBER: 11492493 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

PRO K9 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Yioryos Joachim Pericleous

REGISTERED OFFICE:

Leverton House

461-463 London Road

Sheffield

S2 4HL

REGISTERED NUMBER:

11492493 (England and Wales)

ACCOUNTANTS:

Altman Smith

461 - 463 London Road

Heeley

Sheffield

South Yorkshire

S2 4HL

FIXED ASSETS

Tangible assets

4

10,544

25,062

CURRENT ASSETS

Stocks

10,115

9,405

Debtors

5

2,702

-

Cash at bank and in hand

27,027

6,475

39,844

15,880

CREDITORS

Amounts falling due within one year

6

27,490

34,986

NET CURRENT ASSETS/(LIABILITIES)

12,354

(19,106

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,898

5,956

CREDITORS

Amounts falling due after more than one year

7

(20,000

)

(8,646

)

PROVISIONS FOR LIABILITIES

(2,003

)

(2,508

)

NET ASSETS/(LIABILITIES)

895

(5,198

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

795

(5,298

)

895

(5,198

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st December 2025 and were signed by:

Yioryos Joachim Pericleous - Director

1.	STATUTORY INFORMATION

Pro K9 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 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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

13,180

22,000

35,180

Disposals

-

(22,000

)

(22,000

)

At 31st March 2025

13,180

-

13,180

DEPRECIATION

At 1st April 2024

1,318

8,800

10,118

Charge for year

1,318

-

1,318

Eliminated on disposal

-

(8,800

)

(8,800

)

At 31st March 2025

2,636

-

2,636

NET BOOK VALUE

At 31st March 2025

10,544

-

10,544

At 31st March 2024

11,862

13,200

25,062

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

821

-

Other debtors

1,881

-

2,702

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

-

Taxation and social security

5,668

4,200

Other creditors

21,821

30,786

27,490

34,986

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

8,646

Other creditors

20,000

-

20,000

8,646