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Registered Number: SC684287
Scotland
PURE PETS WHOLESALE LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Pure Pets Wholesale Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Pure Pets Wholesale Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Glen Drummond FA LLP 31 December 2025 .................................................... Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 29 April 2026 1

Pure Pets Wholesale Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 1,419 |  | 1,540
Cash at bank and in hand |  | 3,152 |  | 1,339
|  | 4,571 |  | 2,879
Creditors: amount falling due within one year |  | (10,976) |  | (11,033)
Net current assets |  | (6,405) |  | (8,154)
Total assets less current liabilities |  | (6,405) |  | (8,154)
Net assets |  | (6,405) |  | (8,154)
Capital and reserves |  |  |
Called up share capital |  | 20 |  | 20
Profit and loss account |  | (6,425) |  | (8,174)
Shareholders' funds |  | (6,405) |  | (8,154)
For the year ended 31 December 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 29 April 2026 and were signed by:
------------------------------- Rachel Elizabeth Mckenzie Woodrow Director
2

Pure Pets Wholesale Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Pure Pets Wholesale Limited is a private company, limited by shares, registered in Scotland, registration number SC684287, registration address 9 Lugton Road, Dunlop, Kilmarnock, KA3 4AW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 | 33% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 January 2025 | 524 |  | 524
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 524 |  | 524
Depreciation
At 01 January 2025 | 524 |  | 524
Charge for year | - |  | -
On disposals | - |  | -
At 31 December 2025 | 524 |  | 524
Net book values
Closing balance as at 31 December 2025 | - |  | -
Opening balance as at 01 January 2025 | - |  | -
3