Shrinking Footprints Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC637790

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,127		4,402
Investments	5		83		-

			3,210		4,402
CURRENT ASSETS
Stocks	6	146,482		50,817
Debtors	7	84,992		28,936
Cash at bank and in hand		18,081		31,133

		249,555		110,886
Creditors: Amounts Falling Due Within One Year	8	(155,773 )		(86,601 )

NET CURRENT ASSETS (LIABILITIES)			93,782		24,285

TOTAL ASSETS LESS CURRENT LIABILITIES			96,992		28,687

Creditors: Amounts Falling Due After More Than One Year	9		(29,919 )		(37,764 )

NET ASSETS/(LIABILITIES)			67,073		(9,077 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Share premium account			518,147		518,147
Profit and Loss Account			(451,076 )		(527,226 )

SHAREHOLDERS' FUNDS			67,073		(9,077)

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Shrinking Footprints Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ross Lamond

Director

14th October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Shrinking Footprints Limited is a private company, limited by shares, incorporated in Scotland, registered number SC637790 . The registered office is Kinburn Castle, Doubledykes Road, St. Andrews, KY16 9DR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Computer Equipment	33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Shrinking Footprints Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	11,490	1,519	13,009

As at 31 December 2025	11,490	1,519	13,009

Depreciation
As at 1 January 2025	7,632	975	8,607
Provided during the period	772	503	1,275

As at 31 December 2025	8,404	1,478	9,882

Net Book Value
As at 31 December 2025	3,086	41	3,127

As at 1 January 2025	3,858	544	4,402

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	-
Additions	83

As at 31 December 2025	83

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	83

As at 1 January 2025	-

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Shrinking Footprints Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

At the balance sheet date the company held the following proportion of voting rights and ordinary shares:

Shrinking Footprints Limited - Ireland, a company incorporated in Ireland, 100%. The principal activity of this company is the manufacture of animal food products, its financial period end is 31 December. The profit for the financial period of Shrinking Footprints Limited - Ireland was £21,689 and the aggregate amount of capital and reserves at the end of the period was £21,789.

6. Stocks

	31 December 2025	31 December 2024
	£	£
Materials	44,724	50,817
Finished goods	101,758	-

	146,482	50,817

7. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	6,209	5,285
Amounts owed by group undertakings	7,521	2,657
Other debtors	71,262	20,994

	84,992	28,936

8. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	117,926	47,165
Bank loans and overdrafts	10,977	15,342
Other creditors	21,693	19,418
Taxation and social security	5,177	4,676

	155,773	86,601

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Shrinking Footprints Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Bank loans	29,919	37,764

10. Share Capital

	31 December 2025	31 December 2024
Allotted, called up and fully paid	£	£
1,686 Ordinary Shares of £ 0.001 each	2	2

11. Related Party Transactions

As at the balance sheet date the company owed £16,937 (2024: £16,937) to the directors of the company.

Shrinking Footprints Limited (Ireland)

A company under common control.

During the year, the company made purchases on behalf of Shrinking Footprints Limited (Ireland) to the value of £41,676 (2024: £2,657). The amount due to the company as at the balance sheet date was £7,521 (2024: £2,657). The loan is interest free and repayable on demand.

12. Change of Accounting Period

The year end was amended to 31/12/2024 for internal purposes last year, therefore the comparative figures cover an extended period of 16 months and for that reason they are not entirely comparable to the current year.

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