REGISTERED NUMBER: 10532540 (England and Wales)

VIKKAS K9 LTD

UNAUDITED 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

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

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

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.

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

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.