REGISTERED NUMBER: 10463218 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

PETS UNLEASHED NW LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss L E Holmes

REGISTERED OFFICE:

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

REGISTERED NUMBER:

10463218 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

1,389

1,555

CURRENT ASSETS

Stocks

47,220

29,276

Debtors

221

232

Cash at bank and in hand

48,251

108,292

95,692

137,800

CREDITORS

Amounts falling due within one year

15,926

21,391

NET CURRENT ASSETS

79,766

116,409

TOTAL ASSETS LESS CURRENT LIABILITIES

81,155

117,964

CREDITORS

Amounts falling due after more than one year

-

(5,000

)

PROVISIONS FOR LIABILITIES

(264

)

(295

)

NET ASSETS

80,891

112,669

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

7

80,890

112,668

SHAREHOLDERS' FUNDS

80,891

112,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th August 2026 and were signed by:

Miss L E Holmes - Director

1.	STATUTORY INFORMATION

Pets Unleashed NW 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.

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

The turnover in the accounts represents goods sold during the period at selling price exclusive of Value Added Tax. Revenue from the sale of goods is recognised when the goods are delivered and legal title has passed.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Tangible fixed assets are initially recorded at historical cost and stated in the balance sheet at their net book value, being the initial cost less accumulated depreciation.

Stocks

Stocks are valued at the lower of cost and net realisable value, 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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

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

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

Totals

£

COST

At 1st December 2024

7,841

Additions

385

At 30th November 2025

8,226

DEPRECIATION

At 1st December 2024

6,286

Charge for year

551

At 30th November 2025

6,837

NET BOOK VALUE

At 30th November 2025

1,389

At 30th November 2024

1,555

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30/11/25

30/11/24

£

£

Within one year

26,000

26,000

Between one and five years

56,333

82,333

82,333

108,333

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

£

1

Ordinary

£1

1

1

7.

RESERVES

Retained

earnings

£

At 1st December 2024

112,668

Profit for the year

7,222

Dividends

(39,000

)

At 30th November 2025

80,890

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

30/11/25

30/11/24

£

£

Miss L E Holmes

Balance outstanding at start of year

(695

)

(253

)

Amounts advanced

45,491

44,420

Amounts repaid

(45,507

)

(44,862

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(711

)

(695

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss L E Holmes.