REGISTERED NUMBER: 08791107 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Supapets (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Middleton

Mrs J Middleton

REGISTERED OFFICE:

17 Farrington Way

Eastwood

Nottinghamshire

NG16 3BF

REGISTERED NUMBER:

08791107 (England and Wales)

ACCOUNTANTS:

Noy & Partners Accountants Limited

17 Farrington Way

Eastwood

Nottingham

Nottinghamshire

NG16 3BF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

13,822

17,839

13,822

17,839

CURRENT ASSETS

Stocks

81,797

37,930

Debtors

6

757

2,062

Cash at bank and in hand

29,998

35,653

112,552

75,645

CREDITORS

Amounts falling due within one year

7

77,387

38,734

NET CURRENT ASSETS

35,165

36,911

TOTAL ASSETS LESS CURRENT LIABILITIES

48,987

54,750

PROVISIONS FOR LIABILITIES

8

2,626

3,389

NET ASSETS

46,361

51,361

CAPITAL AND RESERVES

Called up share capital

9

104

104

Retained earnings

46,257

51,257

SHAREHOLDERS' FUNDS

46,361

51,361

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 17th June 2026 and were signed on its behalf by:

C Middleton - Director

1.	STATUTORY INFORMATION

Supapets (UK) 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 2015, 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.

Fixtures and fittings

-

15% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

36,770

AMORTISATION

At 1st February 2025

and 31st January 2026

36,770

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st February 2025

and 31st January 2026

15,757

8,348

45,770

1,492

71,367

DEPRECIATION

At 1st February 2025

10,675

6,458

34,903

1,492

53,528

Charge for year

1,016

284

2,717

-

4,017

At 31st January 2026

11,691

6,742

37,620

1,492

57,545

NET BOOK VALUE

At 31st January 2026

4,066

1,606

8,150

-

13,822

At 31st January 2025

5,082

1,890

10,867

-

17,839

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

757

1,679

Other debtors

-

383

757

2,062

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

42,171

27,230

Taxation and social security

4,497

8,341

Other creditors

30,719

3,163

77,387

38,734

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

2,626

3,389

Deferred

tax

£

Balance at 1st February 2025

3,389

Provided during year

(763

)

Balance at 31st January 2026

2,626

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

A Ordinary Shares

£1

100

100

2

B ordinary (non voting)

£1

2

2

1

C ordinary

( non voting)

£1

1

1

1

D ordinary ( non-voting)

£1

1

1

104

104