REGISTERED NUMBER: 15692021 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Happy Paws Train & Play Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C M Taylor

J Taylor

REGISTERED OFFICE:

Unit 1 Alexandra Business Park

Gresty Lane

Crewe

Cheshire

CW2 5DD

REGISTERED NUMBER:

15692021 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Tangible assets

5

2,848

3,797

CURRENT ASSETS

Debtors: amounts falling due within one year

6

796

609

Cash at bank

2,503

22,751

3,299

23,360

CREDITORS

Amounts falling due within one year

7

(3,371

)

(16,559

)

NET CURRENT (LIABILITIES)/ASSETS

(72

)

6,801

TOTAL ASSETS LESS CURRENT LIABILITIES

2,776

10,598

PROVISIONS FOR LIABILITIES

9

(541

)

(721

)

NET ASSETS

2,235

9,877

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,135

9,777

2,235

9,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

C M Taylor - Director

1.	STATUTORY INFORMATION

Happy Paws Train & Play Limited ('The Company') offers a range of services for dogs to train and play with their owners.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Unit 1 Alexandra Business Park, Gresty Lane, Crewe, Cheshire, CW2 5DD. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant account policies

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

Notwithstanding the net current liabilities position, no material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors. Therefore, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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

-

25% on reducing balance

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 end of the financial period.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial period.

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.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 February 2025

and 31 January 2026

4,673

DEPRECIATION

At 1 February 2025

876

Charge for year

949

At 31 January 2026

1,825

NET BOOK VALUE

At 31 January 2026

2,848

At 31 January 2025

3,797

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

796

609

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

1,087

-

Taxation and social security

1,203

1,628

Other creditors

1,081

14,931

3,371

16,559

Amounts owed to group undertakings and related parties are unsecured, interest free and repayable on demand.

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

2,880

-

Between one and five years

11,520

-

In more than five years

5,444

-

19,844

-

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

541

721

Deferred

tax

£

Balance at 1 February 2025

721

Credit to Income Statement during year

(180

)

Balance at 31 January 2026

541

10.	RELATED PARTY DISCLOSURES

Transactions with related parties during the period and balances outstanding at the end of the reporting period were as follows:

Entities under common control:

2026

2025

£

£

Purchases from entities

22,064

9,464

Amounts owed to entities

1,087

4,031

11.	ULTIMATE CONTROLLING PARTY

On 31 January 2026, CJT Partners Limited acquired a 100% shareholding in Happy Paws Train & Play Limited and as a result became the immediate and ultimate parent of the company from this date.