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REGISTERED NUMBER: 07864920 (England and Wales)

| Cozy Kennels & Cattery Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Contents of the Financial Statements

for the year ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Cozy Kennels & Cattery Limited

Company Information

for the year ended 30 April 2025

| DIRECTOR: | Mrs LD Thompson

| REGISTERED OFFICE: | 109 Midgeland Road

| Blackpool

| Lancashire

| FY4 5HE

| REGISTERED NUMBER: | 07864920 (England and Wales)

| ACCOUNTANTS: | McMillan & Co LLP

| Chartered Accountants

| 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Balance Sheet

30 April 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 522,551 |  | 508,449 |  |

522,551 |  | 508,449 |  |

CURRENT ASSETS

Stocks | 2,600 |  | 12,300 |  |

Debtors | 6 | 4,800 |  | - |  |

Cash in hand | 156 |  | 156 |  |

7,556 |  | 12,456 |  |

CREDITORS

Amounts falling due within one year | 7 | 67,049 |  | 48,498 |  |

NET CURRENT LIABILITIES | (59,493 | ) | (36,042 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 463,058 |  | 472,407 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 586,979 |  | 552,670 |  |

NET LIABILITIES | (123,921 | ) | (80,263 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | (123,923 | ) | (80,265 | ) |

SHAREHOLDERS' FUNDS | (123,921 | ) | (80,263 | ) |

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.

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Balance Sheet - continued

30 April 2025

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 23 January 2026 and were signed by:

Mrs LD Thompson - Director

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| Cozy Kennels & Cattery 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.

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

| The amounts in the financial statements have been rounded to the nearest £1.

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.

| The financial statements have been prepared on the going concern basis despite the excess of liabilities over assets as the director has indicated her willingness to continue to support the company.

| Turnover

| Turnover is the amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten 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.

| Fixtures and fittings | - | 15% on reducing balance

| Stocks

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

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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 6 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 May 2024

| and 30 April 2025 | 100,873 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 100,873 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

5. | TANGIBLE FIXED ASSETS

Fixtures |

Freehold | and |

property | fittings | Totals |

| £ | £ | £

| COST

| At 1 May 2024 | 507,056 |  | 8,366 |  | 515,422 |  |

| Additions | 14,309 |  | - |  | 14,309 |  |

| At 30 April 2025 | 521,365 |  | 8,366 |  | 529,731 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 6,973 |  | 6,973 |  |

| Charge for year | - |  | 207 |  | 207 |  |

| At 30 April 2025 | - |  | 7,180 |  | 7,180 |  |

| NET BOOK VALUE

| At 30 April 2025 | 521,365 |  | 1,186 |  | 522,551 |  |

| At 30 April 2024 | 507,056 |  | 1,393 |  | 508,449 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Prepayments and accrued income | 4,800 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 26,119 |  | 21,542 |  |

| Taxation and social security | 818 |  | 3,740 |  |

| Other creditors | 40,112 |  | 23,216 |  |

67,049 |  | 48,498 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 171,647 |  | 192,377 |  |

| Other creditors | 415,332 |  | 360,293 |  |

586,979 |  | 552,670 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years | 96,847 |  | 139,265 |  |

| Included in other creditors is an amount owed to the director of £50,938 (2024: £61,529). It is unsecured, bears no interest and has no fixed repayment term.

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank overdrafts | 7,419 |  | 7,047 |  |

| Bank loans | 190,347 |  | 206,872 |  |

197,766 |  | 213,919 |  |

| The bank loan and overdraft are secured by a legal charge over the property of the company.

10. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary A shares | 1 | 1 |  | 1 |  |

| 1 | Ordinary B shares | 1 | 1 |  | 1 |  |

2 |  | 2 |  |

11. | RELATED PARTY DISCLOSURES

| In the director's opinion the company is controlled by Mrs SL Reid and Mrs LD Thompson.