REGISTERED NUMBER: 05506101 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

D Burns Pet Treats Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Burns

Mrs C Burns

REGISTERED OFFICE:

Ground Floor

Earle House

Atlantic Street

Altrincham

Cheshire

WA14 5DD

REGISTERED NUMBER:

05506101 (England and Wales)

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

31,522

42,238

31,522

42,238

CURRENT ASSETS

Stocks

75,000

65,780

Debtors

38,263

59,839

Cash at bank

1,354,449

1,332,099

1,467,712

1,457,718

CREDITORS

Amounts falling due within one year

240,288

394,141

NET CURRENT ASSETS

1,227,424

1,063,577

TOTAL ASSETS LESS CURRENT LIABILITIES

1,258,946

1,105,815

PROVISIONS FOR LIABILITIES

7,881

10,560

NET ASSETS

1,251,065

1,095,255

CAPITAL AND RESERVES

Called up share capital

7

200

2

Retained earnings

8

1,250,865

1,095,253

SHAREHOLDERS' FUNDS

1,251,065

1,095,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Miss E Burns - Director

1.	STATUTORY INFORMATION

D Burns Pet Treats 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 5 ).

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

50,000

AMORTISATION

At 1 October 2024

and 30 September 2025

50,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

66,006

Additions

305

At 30 September 2025

66,311

DEPRECIATION

At 1 October 2024

23,768

Charge for year

11,021

At 30 September 2025

34,789

NET BOOK VALUE

At 30 September 2025

31,522

At 30 September 2024

42,238

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

200

Ordinary

1p

200

2

8.

RESERVES

Retained

earnings

£

At 1 October 2024

1,095,253

Profit for the year

155,612

At 30 September 2025

1,250,865