2024-10-01 2025-09-30 false Capium Accounts Production 1.1 14351204 2024-10-01 2025-09-30 14351204 bus:AbridgedAccounts 2024-10-01 2025-09-30 14351204 bus:FRS102 2024-10-01 2025-09-30 14351204 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 14351204 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14351204 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14351204 2024-10-01 2025-09-30 14351204 2025-09-30 14351204 bus:RegisteredOffice 2024-10-01 2025-09-30 14351204 core:WithinOneYear 2025-09-30 14351204 core:AfterOneYear 2025-09-30 14351204 1 2024-10-01 2025-09-30 14351204 bus:Director1 2024-10-01 2025-09-30 14351204 bus:Director1 2025-09-30 14351204 bus:Director1 2023-10-01 2024-09-30 14351204 2023-10-01 14351204 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 14351204 2023-10-01 2024-09-30 14351204 2024-09-30 14351204 core:WithinOneYear 2024-09-30 14351204 core:AfterOneYear 2024-09-30 14351204 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 14351204 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 14351204 bus:OrdinaryShareClass1 2025-09-30 14351204 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 14351204 bus:OrdinaryShareClass1 2024-09-30 14351204 core:FurnitureFittings 2024-10-01 2025-09-30 14351204 core:FurnitureFittings 2025-09-30 14351204 core:FurnitureFittings 2024-09-30 14351204 core:ComputerEquipment 2024-10-01 2025-09-30 14351204 core:ComputerEquipment 2025-09-30 14351204 core:ComputerEquipment 2024-09-30 14351204 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 14351204 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 14351204 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 14351204 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 14351204 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 14351204 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 14351204 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 14351204 core:Non-currentFinancialInstruments 2025-09-30 14351204 core:Non-currentFinancialInstruments 2024-09-30 14351204 core:ShareCapital 2025-09-30 14351204 core:ShareCapital 2024-09-30 14351204 core:RetainedEarningsAccumulatedLosses 2025-09-30 14351204 core:RetainedEarningsAccumulatedLosses 2024-09-30 14351204 dpl:Item1 2024-10-01 14351204 dpl:Item1 2025-09-30 14351204 dpl:Item1 2023-10-01 14351204 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14351204
England and Wales
GRAND UNION PETS AND FOOD LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Grand Union Pets and Food Ltd Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Grand Union Pets and Food Ltd Accountants' Report For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of Grand Union Pets and Food Ltd for the year ended 30 September 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grand Union Pets and Food Ltd for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Grand Union Pets and Food Ltd, as a body, in accordance with the terms of our engagement letter dated 20 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Grand Union Pets and Food Ltd and state those matters that we have agreed to state to the Board of Directors of Grand Union Pets and Food Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grand Union Pets and Food Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Grand Union Pets and Food Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Grand Union Pets and Food Ltd. You consider that Grand Union Pets and Food Ltd 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 accounts of Grand Union Pets and Food Ltd. 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 accounts 30 September 2025. .................................................... RBConsultant 215 Surbiton Hill Park, London KT5 8EN 20 April 2026 1

Grand Union Pets and Food Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 7,714 |  | 10,421
|  | 7,714 |  | 10,421
Current assets |  |  |
Debtors |  | 11,478 |  | 11,478
Cash at bank and in hand |  | 884 |  | 1,400
|  | 12,362 |  | 12,878
Creditors: amount falling due within one year |  | (5,359) |  | (9,303)
Net current assets |  | 7,003 |  | 3,575
Total assets less current liabilities |  | 14,717 |  | 13,996
Net assets |  | 14,717 |  | 13,996
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 14,716 |  | 13,995
Shareholders' funds |  | 14,717 |  | 13,996
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 20 April 2026 and were signed by:
------------------------------- Ali Shadpour Director
2

Grand Union Pets and Food Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Grand Union Pets and Food Ltd is a private company, limited by shares, registered in England and Wales, registration number 14351204, registration address 174 Shirland Road, London, W9 3JE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 4 Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 15,500 |  | 509 |  | 16,009
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 September 2025 | 15,500 |  | 509 |  | 16,009
Depreciation
At 01 October 2024 | 5,425 |  | 163 |  | 5,588
Charge for year | 2,605 |  | 102 |  | 2,707
On disposals | - |  | - |  | -
At 30 September 2025 | 8,030 |  | 265 |  | 8,295
Net book values
Closing balance as at 30 September 2025 | 7,470 |  | 244 |  | 7,714
Opening balance as at 01 October 2024 | 10,075 |  | 346 |  | 10,421
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
3