IRIS Accounts Production v26.1.10.61 09208996 Board of Directors 1.3.25 28.2.26 28.2.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09208996 2025-02-28 09208996 2026-02-28 09208996 2025-03-01 2026-02-28 09208996 2024-02-29 09208996 2024-03-01 2025-02-28 09208996 2025-02-28 09208996 ns15:EnglandWales 2025-03-01 2026-02-28 09208996 ns14:PoundSterling 2025-03-01 2026-02-28 09208996 ns10:Director1 2025-03-01 2026-02-28 09208996 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 09208996 ns10:SmallEntities 2025-03-01 2026-02-28 09208996 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 09208996 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 09208996 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 09208996 ns10:FullAccounts 2025-03-01 2026-02-28 09208996 ns10:Director2 2025-03-01 2026-02-28 09208996 ns10:Director3 2025-03-01 2026-02-28 09208996 ns10:RegisteredOffice 2025-03-01 2026-02-28 09208996 ns5:CurrentFinancialInstruments 2026-02-28 09208996 ns5:CurrentFinancialInstruments 2025-02-28 09208996 ns5:Non-currentFinancialInstruments 2026-02-28 09208996 ns5:Non-currentFinancialInstruments 2025-02-28 09208996 ns5:ShareCapital 2026-02-28 09208996 ns5:ShareCapital 2025-02-28 09208996 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 09208996 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 09208996 ns5:LeaseholdImprovements 2025-03-01 2026-02-28 09208996 ns5:FurnitureFittings 2025-03-01 2026-02-28 09208996 ns5:ComputerEquipment 2025-03-01 2026-02-28 09208996 ns5:LeaseholdImprovements 2025-02-28 09208996 ns5:PlantMachinery 2025-02-28 09208996 ns5:FurnitureFittings 2025-02-28 09208996 ns5:ComputerEquipment 2025-02-28 09208996 ns5:PlantMachinery 2025-03-01 2026-02-28 09208996 ns5:LeaseholdImprovements 2026-02-28 09208996 ns5:PlantMachinery 2026-02-28 09208996 ns5:FurnitureFittings 2026-02-28 09208996 ns5:ComputerEquipment 2026-02-28 09208996 ns5:LeaseholdImprovements 2025-02-28 09208996 ns5:PlantMachinery 2025-02-28 09208996 ns5:FurnitureFittings 2025-02-28 09208996 ns5:ComputerEquipment 2025-02-28 09208996 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 09208996 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 09208996 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-02-28 09208996 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-02-28 09208996 ns10:Director3 3 2025-02-28 09208996 ns10:Director3 3 2024-02-29 09208996 ns10:Director3 3 2025-03-01 2026-02-28 09208996 ns10:Director3 3 2024-03-01 2025-02-28 09208996 ns10:Director3 3 2026-02-28 09208996 ns10:Director3 3 2025-02-28

REGISTERED NUMBER: 09208996 (England and Wales)

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED (REGISTERED NUMBER: 09208996) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTORS: | Mr C Stevenson

| Mrs J A Thellman

| Mr L Thellman

| REGISTERED OFFICE: | 7 St John Street

| Mansfield

| Nottinghamshire

| NG18 1QH

| REGISTERED NUMBER: | 09208996 (England and Wales)

| ACCOUNTANTS: | ApC

| Chartered Accountants

| 7 St John Street

| Mansfield

| Nottinghamshire

| NG18 1QH

| BANKERS: | Barclays Bank Plc

| 23 Market Place

| Mansfield

| Nottinghamshire

| NG18 1HT

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED (REGISTERED NUMBER: 09208996) |

BALANCE SHEET

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 358,827 |  | 317,748 |  |

CURRENT ASSETS

Stocks | 230,676 |  | 216,844 |  |

Debtors | 6 | 3,451 |  | 12,578 |  |

Cash at bank and in hand | 238,984 |  | 146,588 |  |

473,111 |  | 376,010 |  |

CREDITORS

Amounts falling due within one year | 7 | 309,605 |  | 274,432 |  |

NET CURRENT ASSETS | 163,506 |  | 101,578 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 522,333 |  | 419,326 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (10,825 | ) | (20,786 | ) |

PROVISIONS FOR LIABILITIES | (89,707 | ) | (76,260 | ) |

NET ASSETS | 421,801 |  | 322,280 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 104 |  | 104 |  |

Retained earnings | 421,697 |  | 322,176 |  |

421,801 |  | 322,280 |  |

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED (REGISTERED NUMBER: 09208996) |

BALANCE SHEET - continued

28 FEBRUARY 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 21 August 2026 and were signed on its behalf by:

Mrs J A Thellman - Director

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED (REGISTERED NUMBER: 09208996) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Mansfield Aquatic, Reptile and Pet Centre Limited 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and judgements are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| Turnover

| Turnover represents the value excluding Value Added Tax of all pets and pet supplies provided to customers during the year. In respect of goods and services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% straight line

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED (REGISTERED NUMBER: 09208996) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

3. | ACCOUNTING POLICIES - continued

| 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 balance sheet date.

| Deferred tax

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

| Financial instruments

| Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2025 - 16 ) .

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED (REGISTERED NUMBER: 09208996) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 March 2025 | 312,550 |  | 120 |  | 101,641 |  | 20,012 |  | 434,323 |  |

| Additions | 86,697 |  | - |  | - |  | 800 |  | 87,497 |  |

| At 28 February 2026 | 399,247 |  | 120 |  | 101,641 |  | 20,812 |  | 521,820 |  |

| DEPRECIATION

| At 1 March 2025 | 35,977 |  | 59 |  | 64,257 |  | 16,282 |  | 116,575 |  |

| Charge for year | 39,925 |  | 9 |  | 5,609 |  | 875 |  | 46,418 |  |

| At 28 February 2026 | 75,902 |  | 68 |  | 69,866 |  | 17,157 |  | 162,993 |  |

| NET BOOK VALUE

| At 28 February 2026 | 323,345 |  | 52 |  | 31,775 |  | 3,655 |  | 358,827 |  |

| At 28 February 2025 | 276,573 |  | 61 |  | 37,384 |  | 3,730 |  | 317,748 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 2,083 |  | 2,083 |  |

| Directors' current accounts | - |  | 9,420 |  |

| Prepayments and accrued income | 1,368 |  | 1,075 |  |

3,451 |  | 12,578 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 7,296 |  | 20,082 |  |

| Corporation tax | 72,752 |  | 47,676 |  |

| Social security and other taxes | 5,980 |  | 4,642 |  |

| VAT | 34,486 |  | 18,052 |  |

| Other creditors | 106 |  | 106 |  |

| Directors' current accounts | 186,916 |  | 182,082 |  |

| Accruals and deferred income | 2,069 |  | 1,792 |  |

309,605 |  | 274,432 |  |

| MANSFIELD AQUATIC, REPTILE AND PET |

| CENTRE LIMITED (REGISTERED NUMBER: 09208996) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 10,825 |  | 20,786 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid: |  | 2025 |  | 2024 |  |

| Share Type |  | £ |  | £ |  |

| Ordinary £1 |  | 100 |  | 100 |  |

| Ordinary A £1 |  | 1 |  | 1 |  |

| Ordinary B £1 |  | 1 |  | 1 |  |

| Ordinary C £1 |  | 1 |  | 1 |  |

| Ordinary D £1 |  | 1 |  |

|  | 104 |  | 103 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026 | 2025 |

£ | £ |

| Mr L Thellman

| Balance outstanding at start of year | 9,420 |  | (6,694 | ) |

| Amounts advanced | - |  | 100,648 |  |

| Amounts repaid | (9,420 | ) | (84,534 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 9,420 |  |

11. | RELATED PARTY DISCLOSURES

| Key management personnel remuneration paid in the year amounts to £37,710 (2025: £37,710).