REGISTERED NUMBER: 11253196 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Bradlands Pet Supplies Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

M N Holland

T R Bradley

REGISTERED OFFICE:

Unit 12

London Road Business Park

Retford

Nottinghamshire

DN22 6HG

REGISTERED NUMBER:

11253196 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Chancery Court

34 West Street

Retford

Nottinghamshire

DN22 6ES

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bradlands Pet Supplies Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bradlands Pet Supplies Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bradlands Pet Supplies Limited and state those matters that we have agreed to state to the Board of Directors of Bradlands Pet Supplies Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bradlands Pet Supplies Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bradlands Pet 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 profit of Bradlands Pet Supplies Limited. You consider that Bradlands Pet Supplies Limited is exempt from the statutory audit requirement for the year.

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

Wright Vigar Limited

Chartered Accountants & Business Advisers

Chancery Court

34 West Street

Retford

Nottinghamshire

DN22 6ES

23 June 2026

FIXED ASSETS

Intangible assets

4

30,673

34,809

Tangible assets

5

55,297

51,241

85,970

86,050

CURRENT ASSETS

Stocks

159,038

162,709

Debtors

6

106,051

94,534

Cash at bank and in hand

152,709

135,250

417,798

392,493

CREDITORS

Amounts falling due within one year

7

185,329

203,821

NET CURRENT ASSETS

232,469

188,672

TOTAL ASSETS LESS CURRENT LIABILITIES

318,439

274,722

PROVISIONS FOR LIABILITIES

13,835

12,810

NET ASSETS

304,604

261,912

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

304,504

261,812

SHAREHOLDERS' FUNDS

304,604

261,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 23 June 2026 and were signed on its behalf by:

T R Bradley - Director

1.	STATUTORY INFORMATION

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful 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.

Improvements to property

-

10% on cost

Equipment

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on reducing balance

Computer 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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

41,350

AMORTISATION

At 1 April 2025

6,541

Charge for year

4,136

At 31 March 2026

10,677

NET BOOK VALUE

At 31 March 2026

30,673

At 31 March 2025

34,809

The above goodwill was generated on the acquisition of a third party business in 2023.

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

Equipment

fittings

£

£

£

COST

At 1 April 2025

7,015

47,322

45,095

Additions

21,366

-

2,512

Disposals

-

(421

)

(4,569

)

At 31 March 2026

28,381

46,901

43,038

DEPRECIATION

At 1 April 2025

2,481

28,456

21,041

Charge for year

2,089

7,622

7,042

Eliminated on disposal

-

(379

)

(4,569

)

At 31 March 2026

4,570

35,699

23,514

NET BOOK VALUE

At 31 March 2026

23,811

11,202

19,524

At 31 March 2025

4,534

18,866

24,054

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

9,475

607

109,514

Additions

-

445

24,323

Disposals

(9,475

)

-

(14,465

)

At 31 March 2026

-

1,052

119,372

DEPRECIATION

At 1 April 2025

6,241

54

58,273

Charge for year

552

238

17,543

Eliminated on disposal

(6,793

)

-

(11,741

)

At 31 March 2026

-

292

64,075

NET BOOK VALUE

At 31 March 2026

-

760

55,297

At 31 March 2025

3,234

553

51,241

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

145

1,013

Amounts owed by group undertakings

91,203

80,220

Other debtors

14,703

13,301

106,051

94,534

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

110,415

97,642

Taxation and social security

46,038

67,655

Other creditors

28,876

38,524

185,329

203,821

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100