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REGISTERED NUMBER: 10793834 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Lupine Canine Limited |

| Lupine Canine Limited (Registered number: 10793834) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Lupine Canine Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | L Clifton

| REGISTERED OFFICE: | Nyssa

| Stane Street

| Ockley

| Dorking

| RH5 5LX

| REGISTERED NUMBER: | 10793834 (England and Wales)

| ACCOUNTANTS: | Whitesides Chartered Accountants

| Lister House

| Lister Hill

| Horsforth

| Leeds

| LS18 5AZ

| Lupine Canine Limited (Registered number: 10793834) |

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 176 |  | 210 |  |

Tangible assets | 5 | 24,930 |  | 27,820 |  |

25,106 |  | 28,030 |  |

CURRENT ASSETS

Stocks | 1,439 |  | 1,439 |  |

Debtors: amounts falling due within one year | 6 | 87,482 |  | 81,520 |  |

Cash at bank | 161 |  | 14,551 |  |

89,082 |  | 97,510 |  |

CREDITORS

Amounts falling due within one year | 7 | 97,070 |  | 110,980 |  |

NET CURRENT LIABILITIES | (7,988 | ) | (13,470 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,118 |  | 14,560 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,006 | ) | (9,048 | ) |

PROVISIONS FOR LIABILITIES | 9 | (4,947 | ) | (2,324 | ) |

NET ASSETS | 9,165 |  | 3,188 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 9,065 |  | 3,088 |  |

9,165 |  | 3,188 |  |

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 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.

| Lupine Canine Limited (Registered number: 10793834) |

Balance Sheet - continued

31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 February 2026 and were signed by:

L Clifton - Director

| Lupine Canine Limited (Registered number: 10793834) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Lupine Canine 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

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% on cost

| Motor vehicles | - | 25% on cost and 10% on cost

| Computer equipment | - | 33% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.

| 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

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Lupine Canine Limited (Registered number: 10793834) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 340 |  |

| AMORTISATION

| At 1 June 2024 | 130 |  |

| Charge for year | 34 |  |

| At 31 May 2025 | 164 |  |

| NET BOOK VALUE

| At 31 May 2025 | 176 |  |

| At 31 May 2024 | 210 |  |

| Lupine Canine Limited (Registered number: 10793834) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 44,564 |  |

| Additions | 4,308 |  |

| At 31 May 2025 | 48,872 |  |

| DEPRECIATION

| At 1 June 2024 | 16,744 |  |

| Charge for year | 7,198 |  |

| At 31 May 2025 | 23,942 |  |

| NET BOOK VALUE

| At 31 May 2025 | 24,930 |  |

| At 31 May 2024 | 27,820 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 74,528 |  | 43,346 |  |

| Directors' current accounts | - |  | 25,220 |  |

| Tax | 12,954 |  | 12,954 |  |

87,482 |  | 81,520 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,305 |  | 6,082 |  |

| Trade creditors | 496 |  | - |  |

| Taxation and social security | 45,774 |  | 38,280 |  |

| Other creditors | 42,495 |  | 66,618 |  |

97,070 |  | 110,980 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 3,006 |  | 9,048 |  |

| Lupine Canine Limited (Registered number: 10793834) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 4,947 |  | 2,324 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 2,324 |  |

| Accelerated capital allowances | 2,623 |  |

| Balance at 31 May 2025 | 4,947 |  |

10. | 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 |

£ | £ |

| L Clifton

| Balance outstanding at start of year | 25,220 |  | 51,404 |  |

| Amounts advanced | 37,970 |  | 25,588 |  |

| Amounts repaid | (63,202 | ) | (51,772 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (12 | ) | 25,220 |  |

| The director's loan is repayable on demand and the interest rate charged on it was the official rate for beneficial loan arrangements.