Registration number: 7589304

Paws & Hooves Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Paws & Hooves Limited

Company Information

Director

N Tosar

Registered office

19 Verley Close Woughton on the Green Milton Keynes MK6 3ER

Accountants

Mr Phil Milton trading as Milton Accountancy Services 24 Cranborne Avenue Westcroft Milton Keynes MK4 4BH

Paws & Hooves Limited

(Registration number: 7589304)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	2,924	3,898
Current assets
Debtors	5	2,952	20,219
Cash at bank and in hand		63,733	31,238
		66,685	51,457
Creditors: Amounts falling due within one year	6	(9,926)	(4,867)
Net current assets		56,759	46,590
Net assets		59,683	50,488
Capital and reserves
Called up share capital	7	100	100
Retained earnings		59,583	50,388
Shareholders' funds		59,683	50,488

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2026
 

......................................... N Tosar Director

Paws & Hooves Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
19 Verley Close
Woughton on the Green
Milton Keynes
MK6 3ER

These financial statements were authorised for issue by the director on 4 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are recognised over the period that it is expected there will be a benefit to the extent the comapny has met any obligations under the terms of the grant.

Any grant income not recognised in the period is carried forward as deferred income.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Paws & Hooves Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Paws & Hooves Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	35,162	35,162
At 30 April 2026	35,162	35,162
Depreciation
At 1 May 2025	31,264	31,264
Charge for the year	974	974
At 30 April 2026	32,238	32,238
Carrying amount
At 30 April 2026	2,924	2,924
At 30 April 2025	3,898	3,898

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		2,952	2,219
Amounts owed by related parties	9	-	18,000
		2,952	20,219

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	2,925	4,442
Other creditors	7,001	425
	9,926	4,867

7	Share capital

Allotted, called up and fully paid shares

Paws & Hooves Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

	2026		2025
	No.	£	No.	£
Ordinary £1 shares of £1 each	100	100	100	100

8

Dividends

		2026		2025
		£		£
Interim dividend of £5.00 (2025 - £5.00) per ordinary share		500		500

9	Related party transactions

Transactions with the director

2026	At 1 May 2025 £	Repayments by director £	At 30 April 2026 £
N Tosar
Interest free loan	18,000	(18,000)	-

2025	At 1 May 2024 £	Advances to director £	At 30 April 2025 £
N Tosar
Interest free loan	-	18,000	18,000

Dividends paid to the director

		2026 £		2025 £
N Tosar
Final dividend		500		500