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Registered number: 09371413










ANIMAL DYNAMICS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

 
ANIMAL DYNAMICS LIMITED
REGISTERED NUMBER: 09371413

BALANCE SHEET
AS AT 30 JUNE 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
946,815
954,466

Cash at bank and in hand
 5 
401,634
579,965

  
1,348,449
1,534,431

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(10,009,487)
(10,000,000)

Net current liabilities
  
 
 
(8,661,038)
 
 
(8,465,569)

Total assets less current liabilities
  
(8,661,038)
(8,465,569)

  

Net liabilities
  
(8,661,038)
(8,465,569)


Capital and reserves
  

Called up share capital 
 7 
4,302
4,302

Share premium account
  
25,974,109
25,974,109

Other reserves
  
-
260,642

Profit and loss account
  
(34,639,449)
(34,704,622)

  
(8,661,038)
(8,465,569)


Page 1

 
ANIMAL DYNAMICS LIMITED
REGISTERED NUMBER: 09371413

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




N G Dixon-Clegg
Director

Date: 22 July 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
ANIMAL DYNAMICS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025


Called up share capital
Share premium account
Share based payment reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 July 2024
4,302
25,974,109
260,642
(34,704,622)
(8,465,569)



Loss for the year
-
-
-
(195,469)
(195,469)

Transfer to/from profit and loss account
-
-
(260,642)
260,642
-


At 30 June 2025
4,302
25,974,109
-
(34,639,449)
(8,661,038)


The notes on pages 4 to 6 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Share premium account
Share based payment reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 July 2023
4,302
25,974,109
260,642
(31,757,977)
(5,518,924)



Loss for the year
-
-
-
(2,946,645)
(2,946,645)


At 30 June 2024
4,302
25,974,109
260,642
(34,704,622)
(8,465,569)


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
ANIMAL DYNAMICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.


General information

Animal Dynamics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements for the year ended 30 June 2026 have been prepared on a going concern basis.

In making this assessment, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of approval of these financial statements.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
ANIMAL DYNAMICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).


4.


Debtors

2025
2024
£
£


Prepayments and accrued income
4,270
-

Tax recoverable
942,545
954,466

946,815
954,466



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
401,634
579,965

Less: bank overdrafts
(112)
-

401,522
579,965


Page 5

 
ANIMAL DYNAMICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
112
-

Trade creditors
5,079
-

Other creditors
10,000,000
10,000,000

Accruals and deferred income
4,296
-

10,009,487
10,000,000



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



14,181,454 (2024 - 14,181,454) Ordinary shares of £0.0001 each
1,418
1,418
3,333,231 (2024 - 3,333,231) Seed shares of £0.0001 each
333
333
13,253,195 (2024 - 13,253,195) Seed 2 shares of £0.0001 each
1,325
1,325
12,247,563 (2024 - 12,247,563) Seed 3 shares of £0.0001 each
1,226
1,226

4,302

4,302



8.


Share-based payments

All option schemes have been closed and the reserve transferred to the profit and loss account reserve.


Page 6