Company No: 12339302 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	M Alves (Appointed 18 September 2025)
	H Aveston
	R J Murphy
	S J Samuel
	J Samuelson
	O Viner (Resigned 31 March 2025)

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	GU9 7PT
	Fareham
	United Kingdom

COMPANY NUMBER

12339302 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Investments	3	2,098,113		1,598,313
		2,098,113		1,598,313
Current assets
Debtors	4	1,360,168		1,328,967
Cash at bank and in hand		1		38,820
		1,360,169		1,367,787
Creditors: amounts falling due within one year	5	( 63,752)		( 4,624)
Net current assets		1,296,417		1,363,163
Total assets less current liabilities		3,394,530		2,961,476
Creditors: amounts falling due after more than one year	6	( 700,000)		( 1,700,298)
Net assets		2,694,530		1,261,178
Capital and reserves
Called-up share capital	7	522		331
Share premium account		2,150,467		594,940
Capital redemption reserve		83		83
Other reserves		856,065		856,065
Profit and loss account		( 312,607 )		( 190,241 )
Total shareholders' funds		2,694,530		1,261,178

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Digital Petcare UK Limited (registered number: 12339302) were approved and authorised for issue by the Board of Directors on 24 April 2026. They were signed on its behalf by:

S J Samuel Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Digital Petcare UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, GU9 7PT, Fareham, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		5

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	1,598,313
Additions	499,800
At 31 December 2025	2,098,113
Carrying value at 31 December 2025	2,098,113
Carrying value at 31 December 2024	1,598,313

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	1,340,000		1,308,797
Amounts owed by directors	168		170
Other debtors	20,000		20,000
	1,360,168		1,328,967

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to directors	57,716		0
Accruals	6,036		4,624
	63,752		4,624

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Amounts owed to directors	0		215,298
Other creditors	700,000		1,485,000
	700,000		1,700,298

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
348,073 A ordinary shares of £ 0.0001 each	35		35
4,871,789 Ordinary shares of £ 0.0001 each (2024: 2,960,320 shares of £ 0.0001 each)	487		296
	522		331

During the year 1,911,469 Ordinary shares of £0.0001 were issued for a consideration of £1,555,717.