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REGISTERED NUMBER: 10532540 (England and Wales)

| VIKKAS K9 LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

VIKKAS K9 LTD (REGISTERED NUMBER: 10532540)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

VIKKAS K9 LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mrs E J Elliott

| Mr C T P Elliott

| REGISTERED OFFICE: | Cathedral View Kennels

| Horncastle Lane

| Scampton

| Lincoln

| LN1 2SZ

| REGISTERED NUMBER: | 10532540 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

VIKKAS K9 LTD (REGISTERED NUMBER: 10532540)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 40,904 |  | 50,183 |  |

CURRENT ASSETS

Stocks | 1,000 |  | 1,000 |  |

Debtors | 5 | 3,145 |  | 160 |  |

Cash at bank | 95,387 |  | 130,654 |  |

99,532 |  | 131,814 |  |

CREDITORS

Amounts falling due within one year | 6 | 33,897 |  | 28,812 |  |

NET CURRENT ASSETS | 65,635 |  | 103,002 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 106,539 |  | 153,185 |  |

PROVISIONS FOR LIABILITIES | 6,655 |  | 8,344 |  |

NET ASSETS | 99,884 |  | 144,841 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 99,784 |  | 144,741 |  |

SHAREHOLDERS' FUNDS | 99,884 |  | 144,841 |  |

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.

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 8 July 2026 and were signed on its behalf by:

Mrs E J Elliott - Director

VIKKAS K9 LTD (REGISTERED NUMBER: 10532540)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Vikkas K9 Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 from the sale of dogs are recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the handover of dogs.

| When the outcome of a transaction can be estimated reliably, turnover from boarding fees for dogs staying at the kennels is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to dates of kennelling required by customer.

| 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 etc | - | 25% on reducing balance, 20% on reducing balance, 10% on cost and no depreciation charged

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Biological assets are held at fair value less costs to sell. Changes in fair value are recognised through profit and loss.

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

VIKKAS K9 LTD (REGISTERED NUMBER: 10532540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 8 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 82,581 |  |

| Additions | 500 |  |

| Disposals | (2,500 | ) |

| At 31 December 2025 | 80,581 |  |

| DEPRECIATION

| At 1 January 2025 | 32,398 |  |

| Charge for year | 8,988 |  |

| Eliminated on disposal | (1,709 | ) |

| At 31 December 2025 | 39,677 |  |

| NET BOOK VALUE

| At 31 December 2025 | 40,904 |  |

| At 31 December 2024 | 50,183 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,617 |  | 160 |  |

| Other debtors | 1,528 |  | - |  |

3,145 |  | 160 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 26,403 |  | 22,424 |  |

| Other creditors | 7,494 |  | 6,388 |  |

33,897 |  | 28,812 |  |

VIKKAS K9 LTD (REGISTERED NUMBER: 10532540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 55 | A Ordinary | £1 | 55 |  | 55 |  |

| 45 | B Ordinary | £1 | 45 |  | 45 |  |

100 |  | 100 |  |

| On 17 October 2024, the 100 £1 Ordinary shares were reclassified as 55 £1 A Ordinary Shares and 45 £1 B Ordinary Shares.