The House Of Paws Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05688976 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

The House Of Paws Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Bates

V M Evans

C E Heath

SECRETARY:

J M Bates

REGISTERED OFFICE:

Dinghills Farm Oakham Road

Somerby

Melton Mowbray

Leicestershire

LE14 2QF

REGISTERED NUMBER:

05688976 (England and Wales)

FIXED ASSETS

Tangible assets

4

868,364

883,842

CURRENT ASSETS

Stocks

520,837

479,435

Debtors

5

424,607

166,235

Cash at bank

252,575

362,637

1,198,019

1,008,307

CREDITORS

Amounts falling due within one year

6

620,380

375,486

NET CURRENT ASSETS

577,639

632,821

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,446,003

1,516,663

CREDITORS

Amounts falling due after more than one
year

7

-

(20,870

)

PROVISIONS FOR LIABILITIES

(28,207

)

(35,928

)

NET ASSETS

1,417,796

1,459,865

CAPITAL AND RESERVES

Called up share capital

9

100

Revaluation reserve

301,152

Retained earnings

1,116,544

1,158,613

SHAREHOLDERS' FUNDS

1,417,796

1,459,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 20 October 2026 and were signed on its behalf by:

V M Evans - Director

1.	STATUTORY INFORMATION

The House Of Paws 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.	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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates value added tax and other sales taxes on the sale of pet products. Revenue is recognised when control of the goods passes to the customer, which is generally at the point of sale or delivery.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Land and buildings held and used in the Company's own activities for supply of goods or for administrative purposes are stated in the balance sheet at their revalued amounts. The revalued amounts equate to the fair value at the date of revaluation, less any depreciation or impairment losses subsequently accumulated. Revaluations are carried out regularly so that the carrying amounts do not materially differ from using the fair value at the date of the balance sheet.

Any revaluation increase on land and buildings is credited to the property revaluation reserve.

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 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.

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for at least 12 months from the date of approving these financial statements. Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

COST

At 1 April 2025

and 31 March 2026

860,000

250,542

26,700

1,137,242

DEPRECIATION

At 1 April 2025

-

239,494

13,906

253,400

Charge for year

-

8,803

6,675

15,478

At 31 March 2026

-

248,297

20,581

268,878

NET BOOK VALUE

At 31 March 2026

860,000

2,245

6,119

868,364

At 31 March 2025

860,000

11,048

12,794

883,842

The directors have considered the carrying value of the property as at 31 March 2026 and, having reviewed market conditions and available evidence, are satisfied that the valuation remains a reasonable approximation of its fair value at the reporting date. Accordingly, no adjustment has been made to the carrying amount of the investment property in the financial statements.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

258,051

93,159

Other debtors

166,556

73,076

424,607

166,235

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

156,827

49,992

Trade creditors

57,087

9,029

Taxation and social security

76,522

40,793

Other creditors

329,944

275,672

620,380

375,486

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

-

20,870

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank overdrafts

135,957

-

Bank loans

20,870

70,862

156,827

70,862

The bank overdraft and loans are secured by way of a fixed and floating charge over the assets of the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

10.	RELATED PARTY DISCLOSURES

At the year end, the company owed £201,099 (2025: £206,462) to a connected person. The balance comprises a loan which is unsecured, repayable on demand and bears interest at the Bank of England Base Rate plus 4.5% per annum.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.