Paw Couture Ltd iXBRL

Paw Couture Ltd

Abridged Unaudited Financial Statements

for the financial year ended 30 June 2026

Paw Couture Ltd

DIRECTORS' REPORT

for the financial year ended 30 June 2026

The directors present their report and the unaudited financial statements for the financial year ended 30 June 2026.

Directors

The directors who served during the financial year are as follows:

Miss Stacey Dolan

Mr David Craven

There were no changes in shareholdings between 30 June 2026 and the date of signing the financial statements.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Miss Stacey Dolan

Director

___________________________

Mr David Craven

Director

20 July 2026

Paw Couture Ltd

ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited Abridged financial statements of Paw Couture Ltd

for the financial year ended 30 June 2026

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the abridged financial statements of the company for the financial year ended 30 June 2026 as set out on pages to which comprise the Abridged Balance Sheet and the related notes from the company's accounting records and information and explanations you have given to us.

This report is made solely to the Board of Directors of Paw Couture Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 30 June 2026 your duty to ensure that Paw Couture Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Paw Couture Ltd. You consider that Paw Couture Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the abridged financial statements of Paw Couture Ltd. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory abridged financial statements.

__________________________________

BEAUMONT AND CO

Suite 5

Martland Mill

Burscough

Lancashire

L40 0SD

20 July 2026

Paw Couture Ltd

Company Registration Number: 12702615

ABRIDGED BALANCE SHEET

as at 30 June 2026

		2026	2025
	Notes	£	£

Fixed Assets

Intangible assets	4	-	2,000
Tangible assets	5	-	4,950
		─────────	─────────
Fixed Assets		-	6,950
		─────────	─────────

Current Assets

Cash at bank and in hand

19,047

16,324

Creditors: amounts falling due within one year

(18,768)

(22,085)

─────────

Net Current Assets/(Liabilities)

279

(5,761)

─────────

Total Assets less Current Liabilities

279

1,189

═════════

Capital and Reserves

Called up share capital

Retained earnings

277

1,187

─────────

Shareholders' Funds

279

1,189

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account.

For the financial year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 20 July 2026 and signed on its behalf by

________________________________

Miss Stacey Dolan

Director

________________________________

Mr David Craven

Director

Paw Couture Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 June 2026

General Information

Paw Couture Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 12702615. The registered office of the company is 4 Parbold Close, Burscough, Ormskirk, L40 7TS. Dog walking The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 June 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Goodwill

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 0 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

15% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).

2026

2025

Number

Number

Employee

═════════


4.	Intangible assets

		Goodwill	Total
		£	£
	Cost
	At 1 July 2025	2,000	2,000
	Disposals	(2,000)	(2,000)
		─────────	─────────
	At 30 June 2026	-	-
		─────────	─────────
	Net book value
	At 30 June 2026	-	-
		═════════	═════════
	At 30 June 2025	2,000	2,000
		═════════	═════════


5.	Tangible assets
		Plant and	Total
		machinery

		£	£
	Cost
	At 1 July 2025	9,724	9,724
	Disposals	(9,724)	(9,724)
		─────────	─────────
	At 30 June 2026	-	-
		─────────	─────────
	Depreciation
	At 1 July 2025	4,774	4,774
	On disposals	(4,774)	(4,774)
		─────────	─────────
	At 30 June 2026	-	-
		─────────	─────────
	Net book value
	At 30 June 2026	-	-
		═════════	═════════
	At 30 June 2025	4,950	4,950
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 30 June 2026.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.