Grovely Pet Supplies Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 08276021

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		28,500		38,887

			28,500		38,887
CURRENT ASSETS
Stocks		98,838		104,562
Debtors		29,900		33,129
Cash at bank and in hand		4,498		12,259

		133,236		149,950
Creditors: Amounts Falling Due Within One Year		(177,009 )		(157,175 )

NET CURRENT ASSETS (LIABILITIES)			(43,773 )		(7,225 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,273 )		31,662

Creditors: Amounts Falling Due After More Than One Year			(25,917 )		(33,883 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,850 )		(7,350 )

NET LIABILITIES			(46,040 )		(9,571 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(46,042 )		(9,573 )

SHAREHOLDERS' FUNDS			(46,040)		(9,571)

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Grovely Pet Supplies Limited

Abridged Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

E Chislett-Milne

Director

31 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Grovely Pet Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08276021 . The registered office is 22 The Tything, Worcester, WR1 1HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held

under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases

are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element

of the future payments is treated as a liability.

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

lease.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

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Grovely Pet Supplies Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 11)

4. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	163,154
Additions	317

As at 31 October 2025	163,471

Depreciation
As at 1 November 2024	124,267
Provided during the period	10,704

As at 31 October 2025	134,971

Net Book Value
As at 31 October 2025	28,500

As at 1 November 2024	38,887

5. Secured Creditors

Lloyds Bank plc. hold fixed and floating charges over all assets and undertakings of the Company.

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Grovely Pet Supplies Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	787	2,415
Later than one year and not later than five years	-	732

	787	3,147

	787	3,147

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Related Party Transactions

Intercompany - Grovely Pets Brockenhurst Ltd

A company in which Directors own issued share capital.

At the balance sheet date Grovely Pet Supplies Ltd owed £41,222 (2024 : £33,760) to Grovely Pets Brockenhurst Ltd. This amount is included in Creditors due within one year.

This loan carries no liability to interest and is recoverable on demand.

9. Ultimate Controlling Party

The company is controlled by the Directors.

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