Birds & Animals UK Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04113998

Birds & Animals UK Ltd

Filleted Unaudited Financial Statements

30 November 2025

Birds & Animals UK Ltd

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		392,059	353,599

Current assets

Debtors	7	403,447	108,247
Cash at bank and in hand		216,234	79,424
		---------	---------
		619,681	187,671

Creditors: amounts falling due within one year	8	304,100		82,182
		---------		---------
Net current assets			315,581	105,489
			---------	---------
Total assets less current liabilities			707,640	459,088

Provisions

Taxation including deferred tax	19,392	6,781
	---------	---------
Net assets	688,248	452,307
	---------	---------

Birds & Animals UK Ltd

Statement of Financial Position (continued)

30 November 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	688,148	452,207
	---------	---------
Shareholders funds	688,248	452,307
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 October 2026 , and are signed on behalf of the board by:

J Tottman

Director

Company registration number: 04113998

Birds & Animals UK Ltd

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Zone G, Salamander Quay, Park Lane, Harefield, Middlesex UB9 6NZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold building	-	2 % per annum on straight line basis
Animals	-	16.98% per annum on reducing balance basis
Fixtures & fittings	-	33.33% per annum on reducing balance basis
Motor vehicles	-	25.00% per annum on reducing balance basis
Equipment	-	`33.33% per annum on reducing balance basis`

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2024: 11 ).

5. Tax on profit/(loss)

Major components of tax expense/(income)

	2025	2024
	£	£

Current tax:

UK current tax expense	68,819	–
Adjustments in respect of prior periods	–	( 15,152)
	-------	-------
Total current tax	68,819	( 15,152)
	-------	-------

Deferred tax:

Origination and reversal of timing differences	12,611	1,845
	-------	-------
Tax on profit/(loss)	81,430	( 13,307)
	-------	-------

Reconciliation of tax expense/(income)

The tax assessed on the profit/(loss) on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 23.17 %).

	2025	2024
	£	£
Profit/(loss) on ordinary activities before taxation	317,371	( 62,239)
	---------	-------
Profit/(loss) on ordinary activities by rate of tax	79,342	( 14,422)
Effect of expenses not deductible for tax purposes	3,074	1,267
Effect of capital allowances and depreciation	( 12,303)	( 1,997)
Deferred tax	12,611	1,845
Other tax adjustment to increase/(decrease) tax liability	(1,294)	–
	---------	-------
Tax on profit/(loss)	81,430	( 13,307)
	---------	-------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Dec 2024	393,650	52,232	124,282	2,990	15,889	589,043
Additions	–	22,186	–	–	60,000	82,186
Disposals	–	( 13,194)	–	–	–	( 13,194)
	---------	-------	---------	------	-------	---------
At 30 Nov 2025	393,650	61,224	124,282	2,990	75,889	658,035
	---------	-------	---------	------	-------	---------
Depreciation
At 1 Dec 2024	76,864	27,192	116,043	748	14,597	235,444
Charge for the year	3,214	6,228	2,746	561	20,429	33,178
Disposals	–	( 2,646)	–	–	–	( 2,646)
	---------	-------	---------	------	-------	---------
At 30 Nov 2025	80,078	30,774	118,789	1,309	35,026	265,976
	---------	-------	---------	------	-------	---------
Carrying amount
At 30 Nov 2025	313,572	30,450	5,493	1,681	40,863	392,059
	---------	-------	---------	------	-------	---------
At 30 Nov 2024	316,786	25,040	8,239	2,242	1,292	353,599
	---------	-------	---------	------	-------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	202,268	73,550
Amounts owed by group undertakings and undertakings in which the company has a participating interest	116,855	–
Other debtors	84,324	34,697
	---------	---------
	403,447	108,247
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	23,215	22,542
Corporation tax	68,819	–
Social security and other taxes	110,018	45,757
Other creditors	102,048	13,883
	---------	-------
	304,100	82,182
	---------	-------

9. Controlling party

The ultimate holding company is Animals & Birds Limited, a company incorporated in England.