ANIMALS ARE US LTD


Directors	MUGE, David, Dr
	MWANGI, David


Registered Address	Petwell House
	319 Station Road
	Hayes
	UB3 4JF


Registered Number	04452812 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		41,561		48,779
			41,561		48,779
Current assets
Stocks	5	27,754		21,444
Debtors	6	38,378		38,887
Cash at bank and on hand		9,996		4,555
		76,128		64,886
Creditors amounts falling due within one year	7	(817,493)		(604,266)
Net current assets (liabilities)			(741,365)		(539,380)
Total assets less current liabilities			(699,804)		(490,601)
Net assets			(699,804)		(490,601)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(699,904)		(490,701)
Shareholders' funds			(699,804)		(490,601)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2026, and are signed on its behalf by:

MUGE, David, Dr
Director

MWANGI, David
Director

Registered Company No. 04452812

ANIMALS ARE US LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	15

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		10

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 December 24	30,000	30,000
At 30 November 25	30,000	30,000
Amortisation and impairment
At 01 December 24	30,000	30,000
At 30 November 25	30,000	30,000
Net book value
At 30 November 25	-	-
At 30 November 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 December 24	29,382	5,035	115,297	13,329	163,043
Additions	1,831	-	-	-	1,831
At 30 November 25	31,213	5,035	115,297	13,329	164,874
Depreciation and impairment
At 01 December 24	15,677	4,968	83,987	9,632	114,264
Charge for year	3,781	17	4,697	554	9,049
At 30 November 25	19,458	4,985	88,684	10,186	123,313
Net book value
At 30 November 25	11,755	50	26,613	3,143	41,561
At 30 November 24	13,705	67	31,310	3,697	48,779

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	27,754	21,444
Total	27,754	21,444

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	17,940	18,569
Other debtors	11,250	15,341
Prepayments and accrued income	9,188	4,977
Total	38,378	38,887

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	76,061	49,328
Amounts owed to related parties	324,848	181,195
Taxation and social security	218,629	205,569
Other creditors	197,955	168,174
Total	817,493	604,266

8.	Directors advances, credits and guarantees
	Included in other creditors is an amount of £76,061.22 (2024: £58,851) relating to the directors' loan account Mr. D Mwangi.

9.	Related party transactions
	At the year-end, Amounts owed by/(to) group undertakings balance includes £114,486 (2024: £114,486) due to Liberty May Ltd and £210,362 (2024: £66,709) due to Allivet Ltd, where Mr. David Muge is a director of the Liberty May Limited and Mr. Mwangi is director of the Allivet Limited.