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COMPANY REGISTRATION NUMBER: SC653885

Different Breed Ltd

Filleted Unaudited Abridged Financial Statements

For the year ended

28 February 2026

Different Breed Ltd

Abridged Financial Statements

Year ended 28 February 2026

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Different Breed Ltd

Abridged Statement of Financial Position

28 February 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,349 | –

Current assets

Cash at bank and in hand | 555 |  | 354

Creditors: amounts falling due within one year | 37,666 |  | 31,660
| -------- |  | --------
Net current liabilities |  | 37,111 | 31,306
|  | -------- | --------
Total assets less current liabilities |  | ( 35,762) | ( 31,306)
|  | -------- | --------
Net liabilities |  | ( 35,762) | ( 31,306)
|  | -------- | --------

Different Breed Ltd

Abridged Statement of Financial Position (continued)

28 February 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 110 | 100
Profit and loss account |  | ( 35,872) | ( 31,406)
|  | -------- | --------
Shareholders deficit |  | ( 35,762) | ( 31,306)
|  | -------- | --------

These abridged 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 abridged statement of comprehensive income has not been delivered.
For the year ending 28 February 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 abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 14 April 2026 , and are signed on behalf of the board by:

Mr Pryde |
Director |

Company registration number: SC653885

Different Breed Ltd

Notes to the Abridged Financial Statements

Year ended 28 February 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 48 W George st, Suite 2/3, Glasgow, G2 1BP, Scotland.
2. Statement of compliance
These abridged 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 abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the company's ability to continue. The director has taken steps to ensure there are sufficient funds to meet the company's working capital requirement for the foreseeable future, and still consider the going concern approach to be appropriate.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts. Revenue from the provision of services is recognised by reference to the stage of completion of the transaction at the reporting date when the outcome of the transaction can be estimated reliably. Recognition occurs when: the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; the stage of completion of the transaction at the reporting date can be measured reliably; and the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.
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.
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.
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. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tangible assets

| £
Cost |
At 1 March 2025 | –
Additions | 1,349
| -------
At 28 February 2026 | 1,349
| -------
Depreciation |
At 1 March 2025 and 28 February 2026 | –
| -------
Carrying amount |
At 28 February 2026 | 1,349
| -------
At 28 February 2025 | –
| -------