Company No: 15945011 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Natalie Higinbotham

REGISTERED OFFICE	54 Ridgeway
	Acomb
	Yrok
	United Kingdom

COMPANY NUMBER

15945011 (England and Wales)

ACCOUNTANT	YorSolution Ltd
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	28.02.2026
		£
Fixed assets
Tangible assets	3	20,043
		20,043
Current assets
Debtors	4	3,287
Cash at bank and in hand	5	2,387
		5,674
Creditors: amounts falling due within one year	6	( 16,713)
Net current liabilities		(11,039)
Total assets less current liabilities		9,004
Provision for liabilities	7	( 3,809)
Net assets		5,195
Capital and reserves
Called-up share capital	8	100
Profit and loss account		5,095
Total shareholder's funds		5,195

For the financial period ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Walks4Paws Ltd (registered number: 15945011) were approved and authorised for issue by the Director on 04 June 2026. They were signed on its behalf by:

Natalie Higinbotham Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Walks4Paws Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 54 Ridgeway, Acomb, Yrok, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 09.09.2024 to 28.02.2026
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Tangible assets

	Vehicles		Total
	£		£
Cost
At 09 September 2024	0		0
Additions	27,332		27,332
At 28 February 2026	27,332		27,332
Accumulated depreciation
At 09 September 2024	0		0
Charge for the financial period	7,289		7,289
At 28 February 2026	7,289		7,289
Net book value
At 28 February 2026	20,043		20,043

4. Debtors

	28.02.2026
	£
Trade debtors	3,287

5. Cash and cash equivalents

	28.02.2026
	£
Cash at bank and in hand	2,387

6. Creditors: amounts falling due within one year

	28.02.2026
	£
Trade creditors	487
Other creditors	16,226
	16,713

7. Deferred tax

	28.02.2026
	£
At the beginning of financial period	0
Charged to the Statement of Income and Retained Earnings	( 3,809)
At the end of financial period	( 3,809)

8. Called-up share capital

	28.02.2026
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100