REGISTERED NUMBER: 03139685 (England and Wales)

UK PET FOOD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J Marriage

SECRETARY:

M Bellingham

REGISTERED OFFICE:

15 High Street

Brackley

Northamptonshire

NN13 7DH

REGISTERED NUMBER:

03139685 (England and Wales)

SENIOR STATUTORY AUDITOR:

Ashley Painter ACA FCCA MAAT

AUDITORS:

Blencowes

Chartered Accountants & Statutory Auditors

15 High Street

Brackley

Northamptonshire

NN13 7DH

CURRENT ASSETS

Debtors

5

43,487

32,640

Prepayments and accrued income

43,097

27,931

Cash at bank

272,927

332,190

359,511

392,761

CREDITORS

Amounts falling due within one year

6

49,067

45,442

NET CURRENT ASSETS

310,444

347,319

TOTAL ASSETS LESS CURRENT LIABILITIES

310,444

347,319

ACCRUALS AND DEFERRED INCOME

23,016

11,950

NET ASSETS

287,428

335,369

RESERVES

Income and expenditure account

287,428

335,369

287,428

335,369

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 director and authorised for issue on 25 March 2026 and were signed by:

S J Marriage - Director

1.	STATUTORY INFORMATION

UK Pet Food is a private company, limited by guarantee , 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.

The presentation currency of the financial statements is rounded to the nearest pound sterling (£).

Turnover

The company's turnover represents the value, excluding VAT, of members' subscriptions and contributions towards the costs of the AGM, annual symposium and other seminars.

Subscription income is recognised equally over the 12 month subscription period.

Tangible fixed assets

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

Equipment

-

33% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit 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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price. Any losses arising from impairment are recognised in the profit and loss account in other

administrative expenses

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 January 2025

5,700

Disposals

(5,700

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

5,700

Eliminated on disposal

(5,700

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Subscriptions due

27,569

11,329

Other debtors

87

508

VAT

15,831

20,803

43,487

32,640

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Administrative overhead creditors

31,087

14,732

Corporation tax

1,210

2,349

Social security and other taxes

15,575

27,229

Other creditors

1,195

1,132

49,067

45,442

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ashley Painter ACA FCCA MAAT (Senior Statutory Auditor)

for and on behalf of Blencowes

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY

During the year the company was under the operational control of the company secretary Mr M Bellingham, ultimate control is held by the subscribing members.

10.

STATUS

The company was incorporated on 14 December 1995 under the Companies Act 1985 as a company limited by guarantee and not having a share capital. Each member undertakes to contribute a sum not exceeding £1 to the company in the event of it being wound up.

The company operates as a not for profit organisation.

11.	KEY MANAGEMENT PERSONNEL COMPENSATION

The total remuneration of key management personnel in 2025 (including salaries and other benefits) was £183,600 (2024: £179,164).