REGISTERED NUMBER: 10308840 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CRUMB PET LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T D C Jackson

Mr N A E Jackson

SAJ Investment Holdings Limited

SECRETARY:

Gibson Whitter Secretaries Limited

REGISTERED OFFICE:

16-18 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TT

REGISTERED NUMBER:

10308840 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Intangible assets

4

60,696

-

Tangible assets

5

62,293

31,193

Investments

6

68,137

71,206

191,126

102,399

CURRENT ASSETS

Stocks

154,749

153,000

Debtors

7

1,515,873

1,154,121

Cash at bank

2,245,511

657,467

3,916,133

1,964,588

CREDITORS

Amounts falling due within one year

8

1,867,666

1,100,293

NET CURRENT ASSETS

2,048,467

864,295

TOTAL ASSETS LESS CURRENT LIABILITIES

2,239,593

966,694

PROVISIONS FOR LIABILITIES

10

15,573

667

NET ASSETS

2,224,020

966,027

CAPITAL AND RESERVES

Called up share capital

11

8

8

Share premium

1,264,598

1,264,598

Capital redemption reserve

3

3

Retained earnings

959,411

(298,582

)

SHAREHOLDERS' FUNDS

2,224,020

966,027

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 and authorised for issue by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

Mr N A E Jackson - Director

Mr T D C Jackson - Director

1.	STATUTORY INFORMATION

Crumb Pet 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.

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.

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.

Trademarks are being amortised evenly over their estimated useful life of ten years.

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

-

33% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into US Dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into US Dollars at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Functional currency

The directors have reviewed the functional currency of the company and concluded that it is US Dollars and therefore the financial statements have been prepared in this currency.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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.

Cryptocurrency investments

The company's investments in cryptocurrency are recognised at fair value at each reporting date with any gains or losses recognised within operating profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

$

COST

Additions

62,252

At 31 January 2026

62,252

AMORTISATION

Charge for year

1,556

At 31 January 2026

1,556

NET BOOK VALUE

At 31 January 2026

60,696

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

$

COST

At 1 February 2025

56,383

Additions

58,795

Disposals

(17,384

)

At 31 January 2026

97,794

DEPRECIATION

At 1 February 2025

25,190

Charge for year

21,614

Eliminated on disposal

(11,303

)

At 31 January 2026

35,501

NET BOOK VALUE

At 31 January 2026

62,293

At 31 January 2025

31,193

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.1.26

31.1.25

$

$

Other investments

68,137

71,206

Investments relate to Cryptocurrency holdings.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

$

$

Other debtors

1,515,873

1,154,121

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

$

$

Trade creditors

106,632

27,645

Taxation and social security

820,637

200,368

Other creditors

940,397

872,280

1,867,666

1,100,293

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.26

31.1.25

$

$

Within one year

10,125

21,520

Between one and five years

-

10,125

10,125

31,645

10.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

$

$

Deferred tax

15,573

667

Deferred

tax

$

Balance at 1 February 2025

667

Provided during year

14,906

Balance at 31 January 2026

15,573

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.01.26

value:

$

Issue of shares

33244

Ordinary class A share capital

£0.0001

3.32

Issue of shares

33244

Ordinary class B share capital

£0.0001

3.32

Issue of shares

1512

Ordinary class C share capital

£0.0001

0.16

Issue of shares

7556

Preference shares

£0.0001

0.96

At 31 January 2026

7.76

12.	RELATED PARTY DISCLOSURES

The aggregate amount owed by connected companies at the balance sheet date was $1,125,883 (31.1.25: $1,016,250).

The aggregate amount owed by the directors to the company at the balance sheet date was $134,436 (31.1.25: $21,016).

13.	ULTIMATE CONTROLLING PARTY

The company is not under the control of any one individual.