ACCOUNTS - Final Accounts preparation

Registered number: 15667182

VONKEBLES PET SUPPLIES LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

VONKEBLES PET SUPPLIES LTD

REGISTERED NUMBER: 15667182

BALANCE SHEET

AS AT 30 APRIL 2025

		30 April 2025
Note		£

Fixed assets
Tangible assets	4		1,125
			1,125
Current assets
Stocks	5	5,950
Debtors: amounts falling due within one year	6	1
Cash at bank and in hand	7	1,190
		7,141
Creditors: amounts falling due within one year	8	(11,304)
Net current (liabilities)/assets			(4,163)
Total assets less current liabilities			(3,038)

Net (liabilities)/assets			(3,038)

Capital and reserves
Called up share capital	9	2
Profit and loss account		(3,040)
		(3,038)

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VONKEBLES PET SUPPLIES LTD

REGISTERED NUMBER: 15667182

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 May 2026.

................................................

Craig Smeaton

Director

The notes on pages 3 to 6 form part of these financial statements.

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VONKEBLES PET SUPPLIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

1.	General information

Vonkebles Pet Supplies Ltd is a private company limited by shares, incorporated in England and Wales on 22 April 2024 . The principal activity throughout the period was retail sale of pet food and pet supplies. The Company started trading on 1 August 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The accounts have been prepared on a going concern basis. This assumes the ongoing support of the director, which he has pledged for the foreseeable future.

2.3

Revenue

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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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VONKEBLES PET SUPPLIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings

25%

straight line

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 profit or loss.

2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

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VONKEBLES PET SUPPLIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

4.	Tangible fixed assets

		Fixtures and fittings
		£
	Cost or valuation
	Additions	1,500
	At 30 April 2025	1,500
	Depreciation
	Charge for the period on owned assets	375
	At 30 April 2025	375
	Net book value
	At 30 April 2025	1,125

5.	Stocks
		30 April 2025
		£

	Finished goods and goods for resale	5,950
		5,950

Debtors

					30 April 2025
					£


	Amounts owed by joint ventures and associated undertakings	1
		1

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VONKEBLES PET SUPPLIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

7.	Cash and cash equivalents
		30 April 2025
		£

	Cash at bank and in hand	1,190
		1,190

8.	Creditors: Amounts falling due within one year
		30 April 2025
		£

	Other creditors	9,864
	Accruals and deferred income	1,440
		11,304

9.	Share capital
		30 April 2025
		£

		Authorised, allotted, called up and fully paid

		2 Ordinary shares of £1 each	2

Upon incorporation 2 Ordinary £1 shares were issued at par.

10.	Controlling party

There is no controlling party.

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