Pewtner Grooming Supplies Limited iXBRL

Pewtner Grooming Supplies Limited

Director's Report and Unaudited Financial Statements

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

Pewtner Grooming Supplies Limited

DIRECTOR AND OTHER INFORMATION


Director	Mrs Leanne Pewtner (Appointed 20 August 2024)


Company Registration Number	15907908


Registered Office and Business Address	9 Greenfield Road
	Rogerstone
	Newport
	Gwent
	NP10 9BU
	Wales


Accountants	R J Financial Accounting Services Limited
	220 Stow Hill
	Newport
	NP20 4HA
	Wales

Pewtner Grooming Supplies Limited

DIRECTOR'S REPORT

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

The director presents her report and the unaudited financial statements for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025.

Director

The director who served during the financial period is as follows:

Mrs Leanne Pewtner (Appointed 20 August 2024)

There were no changes in shareholdings between 31 August 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

●

select suitable accounting policies and apply them consistently;

●

make judgements and accounting estimates that are reasonable and prudent;

●

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mrs Leanne Pewtner

Director

19 May 2026

Pewtner Grooming Supplies Limited

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Pewtner Grooming Supplies Limited

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Pewtner Grooming Supplies Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

As a firm regulated by the Association of Chartered Certified Accountants our work will be carried out in accordance with the Technical Factsheet 163 Audit Exempt Companies - ACCA Accounts Preparation Report and ISRS 4410 International Standard on Related Services -Compilation Engagements. ln carrying out this engagement we have complied with the ethical guidance laid down by the association relating to members undertaking the compilation of financial statements.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

You have acknowledged on the Statement of Financial Position for the period ended 31 August 2025 your duty to ensure that Pewtner Grooming Supplies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Pewtner Grooming Supplies Limited. You consider that Pewtner Grooming Supplies Limited is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of Pewtner Grooming Supplies Limited. For this reason, we have not verified the adequacy, 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 financial statements.

__________________________________

R J FINANCIAL ACCOUNTING SERVICES LIMITED

220 Stow Hill

Newport

NP20 4HA

Wales

19 May 2026

Pewtner Grooming Supplies Limited

INCOME STATEMENT

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

Aug 25

Aug 24

Notes

Revenue	106,572	-

Cost of sales	(105,508)	-
	─────────	─────────
Gross profit	1,064	-

Administrative expenses	(51,912)	-
	─────────	─────────
(Loss)/profit before taxation	(50,848)	-

Tax on (loss)/profit	-	-
	─────────	─────────
(Loss)/profit for the financial period	(50,848)	-
	─────────	─────────
Total comprehensive income	(50,848)	-

Retained profit brought forward	-	-
	─────────	─────────
Accumulated (loss)/profit carried forward	(50,848)	-
	═════════	═════════

Pewtner Grooming Supplies Limited

Company Registration Number: 15907908

STATEMENT OF FINANCIAL POSITION

as at 31 August 2025

Aug 25

Aug 24

Notes

Current Assets

Cash and cash equivalents

6,830

Payables: amounts falling due within one year

(57,677)

─────────

Net Current Liabilities

(50,847)

─────────

Total Assets less Current Liabilities

(50,847)

═════════

Equity

Called up share capital

Retained earnings

(50,848)

─────────

Equity attributable to owners of the company

(50,847)

═════════

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).

For the financial period from 20 August 2024 (date of incorporation) to 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 19 May 2026



________________________________
Mrs Leanne Pewtner
Director

Pewtner Grooming Supplies Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

General Information

Pewtner Grooming Supplies Limited is a company limited by shares incorporated and registered in the Wales. The registered number of the company is 15907908. The registered office of the company is 9 Greenfield Road, Rogerstone, Newport, Gwent, NP10 9BU, Wales which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 12 days period from 20 August 2024 (date of incorporation) to 31 August 2025.

Going concern

The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in business for the foreseeable future. Accordingly, the going concern basis has been adopted in preparing these financial statements.

Employees

The average monthly number of employees, including director, during the financial period was 1, (Aug 24 - 1).

Aug 25

Aug 24

Number

Number

Director

═════════


6.	Payables	Aug 25	Aug 24
	Amounts falling due within one year	£	£

	Director's current account	57,677	-
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial period-ended 31 August 2025.

Director's advances, credits and guarantees

At the balance sheet date, the company owed the director £57,677 in respect of funds introduced and expenses incurred on behalf of the company. The balance is unsecured, interest-free, and repayable on demand.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.

Pewtner Grooming Supplies Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025




		Aug 25	Aug 24
	Schedule	£	£

Sales		106,572	-
Cost of sales	1	(105,508)	-
		─────────	─────────
Gross profit		1,064	-
		─────────	─────────
Gross profit Percentage		1.0%	-%
		─────────	─────────

Overhead expenses	2	(51,912)	-
		─────────	─────────
Net (loss)/profit		(50,848)	-
		═════════	═════════

Pewtner Grooming Supplies Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 1 : COST OF SALES

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

Aug 25

Aug 24

Cost of Sales

Purchases	105,508	-
	─────────	─────────
	105,508	-
	═════════	═════════

Pewtner Grooming Supplies Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 2 : OVERHEAD EXPENSES

for the financial period from 20 August 2024 (date of incorporation) to 31 August 2025

Aug 25

Aug 24

Administration Expenses

Wages and salaries	310	-
Use of premises	929	-
Repairs and maintenance	18,709	-
Printing, postage and stationery	5,008	-
Advertising	9,846	-
Computer costs	1,015	-
Travelling and entertainment	2,786	-
Legal and professional	7	-
Bank charges	39	-
Credit card charges	10,330	-
General expenses	2,933	-
	─────────	─────────
	51,912	-
	═════════	═════════