IRIS Accounts Production v26.1.0.640 07856473 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true true true true true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07856473 2024-12-31 07856473 2025-12-31 07856473 2025-01-01 2025-12-31 07856473 2023-12-31 07856473 2024-01-01 2024-12-31 07856473 2024-12-31 07856473 ns15:EnglandWales 2025-01-01 2025-12-31 07856473 ns14:PoundSterling 2025-01-01 2025-12-31 07856473 ns10:Director1 2025-01-01 2025-12-31 07856473 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07856473 ns10:SmallEntities 2025-01-01 2025-12-31 07856473 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07856473 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 07856473 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07856473 ns10:FullAccounts 2025-01-01 2025-12-31 07856473 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 07856473 ns10:Director2 2025-01-01 2025-12-31 07856473 ns10:Director3 2025-01-01 2025-12-31 07856473 ns10:RegisteredOffice 2025-01-01 2025-12-31 07856473 ns5:CurrentFinancialInstruments 2025-12-31 07856473 ns5:CurrentFinancialInstruments 2024-12-31 07856473 ns5:Non-currentFinancialInstruments 2025-12-31 07856473 ns5:Non-currentFinancialInstruments 2024-12-31 07856473 ns5:ShareCapital 2025-12-31 07856473 ns5:ShareCapital 2024-12-31 07856473 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 07856473 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07856473 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 07856473 ns5:PlantMachinery 2025-01-01 2025-12-31 07856473 ns5:FurnitureFittings 2025-01-01 2025-12-31 07856473 ns5:ComputerEquipment 2025-01-01 2025-12-31 07856473 ns5:LeaseholdImprovements 2024-12-31 07856473 ns5:PlantMachinery 2024-12-31 07856473 ns5:FurnitureFittings 2024-12-31 07856473 ns5:ComputerEquipment 2024-12-31 07856473 ns5:LeaseholdImprovements 2025-12-31 07856473 ns5:PlantMachinery 2025-12-31 07856473 ns5:FurnitureFittings 2025-12-31 07856473 ns5:ComputerEquipment 2025-12-31 07856473 ns5:LeaseholdImprovements 2024-12-31 07856473 ns5:PlantMachinery 2024-12-31 07856473 ns5:FurnitureFittings 2024-12-31 07856473 ns5:ComputerEquipment 2024-12-31 07856473 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 07856473 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-12-31 07856473 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 07856473 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 07856473 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 07856473 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-12-31 07856473 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2024-12-31 07856473 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 07856473 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| PAWS DIRECT LIMITED |

PAWS DIRECT LIMITED (REGISTERED NUMBER: 07856473)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PAWS DIRECT LIMITED

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | P B Adams MRCVS

| Mrs C J Adams MRCVS

| Mrs R L Rainsford MRCVS

| REGISTERED OFFICE: | Knutsford Veterinary Surgery

| Fryers Nursery

| Manchester Road

| Knutsford

| Cheshire

| WA16 0SX

| REGISTERED NUMBER: | 07856473 (England and Wales)

PAWS DIRECT LIMITED (REGISTERED NUMBER: 07856473)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 618,337 |  | 667,691 |  |

CURRENT ASSETS

Stocks | 5 | 46,699 |  | 47,335 |  |

Debtors | 6 | 51,671 |  | 68,512 |  |

Cash at bank | 198,954 |  | 80,563 |  |

297,324 |  | 196,410 |  |

CREDITORS

Amounts falling due within one year | 7 | (243,006 | ) | (199,704 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 54,318 |  | (3,294 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 672,655 |  | 664,397 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (154,169 | ) | (164,182 | ) |

PROVISIONS FOR LIABILITIES | (65,700 | ) | (63,700 | ) |

NET ASSETS | 452,786 |  | 436,515 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 452,686 |  | 436,415 |  |

SHAREHOLDERS' FUNDS | 452,786 |  | 436,515 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

PAWS DIRECT LIMITED (REGISTERED NUMBER: 07856473)

Balance Sheet - continued

31 December 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 April 2026 and were signed on its behalf by:

P B Adams MRCVS - Director

PAWS DIRECT LIMITED (REGISTERED NUMBER: 07856473)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Paws Direct Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the net invoiced value of goods and services delivered, excluding vat.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Leasehold improvements | - | in accordance with the lease

| Veterinary & lab equipment | - | 20% on cost

| Furniture, fixtures & fittings | - | 20% on cost

| Website & IT equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 16 ) .

PAWS DIRECT LIMITED (REGISTERED NUMBER: 07856473)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Veterinary |  | Furniture, |  | Website & |

| Leasehold |  | & lab |  | fixtures |  | IT |

| improvements |  | equipment |  | & fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 612,893 |  | 304,700 |  | 69,990 |  | 37,683 |  | 1,025,266 |  |

| Additions | 29,190 |  | 3,185 |  | - |  | - |  | 32,375 |  |

| Disposals | - |  | (3,770 | ) | - |  | - |  | (3,770 | ) |

| At 31 December 2025 | 642,083 |  | 304,115 |  | 69,990 |  | 37,683 |  | 1,053,871 |  |

| DEPRECIATION

| At 1 January 2025 | 80,759 |  | 200,909 |  | 41,268 |  | 34,639 |  | 357,575 |  |

| Charge for year | 42,806 |  | 27,827 |  | 9,574 |  | 1,522 |  | 81,729 |  |

| Eliminated on disposal | - |  | (3,770 | ) | - |  | - |  | (3,770 | ) |

| At 31 December 2025 | 123,565 |  | 224,966 |  | 50,842 |  | 36,161 |  | 435,534 |  |

| NET BOOK VALUE

| At 31 December 2025 | 518,518 |  | 79,149 |  | 19,148 |  | 1,522 |  | 618,337 |  |

| At 31 December 2024 | 532,134 |  | 103,791 |  | 28,722 |  | 3,044 |  | 667,691 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Veterinary

| & lab

| equipment

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 66,491 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 66,491 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | STOCKS

| 31.12.25 |  | 31.12.24

£ | £ |

| Stocks | 46,699 |  | 47,335 |  |

6. | DEBTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 47,112 |  | 60,350 |  |

| Other debtors | 4,559 |  | 6,745 |  |

51,671 |  | 67,095 |  |

PAWS DIRECT LIMITED (REGISTERED NUMBER: 07856473)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | DEBTORS - continued

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due after more than one year:

| Other debtors | - |  | 1,417 |  |

| Aggregate amounts | 51,671 |  | 68,512 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 45,854 |  | 36,914 |  |

| Corporation tax | 35,326 |  | 19,724 |  |

| Social security and other taxes | 18,733 |  | 12,823 |  |

| VAT | 50,309 |  | 39,106 |  |

| Other creditors | 4,682 |  | 9,372 |  |

| Company credit card | 73,081 |  | 50,098 |  |

| Directors' current accounts | 11,688 |  | 30,101 |  |

| Accrued expenses | 3,333 |  | 1,566 |  |

243,006 |  | 199,704 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Long term loans | 154,169 |  | 164,182 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |