2023-04-012024-03-312024-03-31false10929344Poochie Park Limited2024-04-17iso4217:GBPxbrli:pure109293442023-04-01109293442024-03-31109293442023-04-012024-03-31109293442022-04-01109293442023-03-31109293442022-04-012023-03-3110929344bus:SmallEntities2023-04-012024-03-3110929344bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3110929344bus:FullAccounts2023-04-012024-03-3110929344bus:PrivateLimitedCompanyLtd2023-04-012024-03-3110929344core:WithinOneYear2024-03-3110929344core:AfterOneYear2024-03-3110929344core:WithinOneYear2023-03-3110929344core:AfterOneYear2023-03-3110929344core:ShareCapital2024-03-3110929344core:SharePremium2024-03-3110929344core:RevaluationReserve2024-03-3110929344core:OtherReservesSubtotal2024-03-3110929344core:RetainedEarningsAccumulatedLosses2024-03-3110929344core:ShareCapital2023-03-3110929344core:SharePremium2023-03-3110929344core:RevaluationReserve2023-03-3110929344core:OtherReservesSubtotal2023-03-3110929344core:RetainedEarningsAccumulatedLosses2023-03-3110929344core:LandBuildings2024-03-3110929344core:PlantMachinery2024-03-3110929344core:Vehicles2024-03-3110929344core:FurnitureFittings2024-03-3110929344core:OfficeEquipment2024-03-3110929344core:NetGoodwill2024-03-3110929344core:IntangibleAssetsOtherThanGoodwill2024-03-3110929344core:ListedExchangeTraded2024-03-3110929344core:UnlistedNon-exchangeTraded2024-03-3110929344core:LandBuildings2023-03-3110929344core:PlantMachinery2023-03-3110929344core:Vehicles2023-03-3110929344core:FurnitureFittings2023-03-3110929344core:OfficeEquipment2023-03-3110929344core:NetGoodwill2023-03-3110929344core:IntangibleAssetsOtherThanGoodwill2023-03-3110929344core:ListedExchangeTraded2023-03-3110929344core:UnlistedNon-exchangeTraded2023-03-3110929344core:LandBuildings2023-04-012024-03-3110929344core:PlantMachinery2023-04-012024-03-3110929344core:Vehicles2023-04-012024-03-3110929344core:FurnitureFittings2023-04-012024-03-3110929344core:OfficeEquipment2023-04-012024-03-3110929344core:NetGoodwill2023-04-012024-03-3110929344core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110929344core:ListedExchangeTraded2023-04-012024-03-3110929344core:UnlistedNon-exchangeTraded2023-04-012024-03-3110929344core:MoreThanFiveYears2023-04-012024-03-3110929344core:Non-currentFinancialInstruments2024-03-3110929344core:Non-currentFinancialInstruments2023-03-3110929344dpl:CostSales2023-04-012024-03-3110929344dpl:DistributionCosts2023-04-012024-03-3110929344core:LandBuildings2023-04-012024-03-3110929344core:PlantMachinery2023-04-012024-03-3110929344core:Vehicles2023-04-012024-03-3110929344core:FurnitureFittings2023-04-012024-03-3110929344core:OfficeEquipment2023-04-012024-03-3110929344dpl:AdministrativeExpenses2023-04-012024-03-3110929344core:NetGoodwill2023-04-012024-03-3110929344core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110929344dpl:GroupUndertakings2023-04-012024-03-3110929344dpl:ParticipatingInterests2023-04-012024-03-3110929344dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3110929344core:ListedExchangeTraded2023-04-012024-03-3110929344dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3110929344core:UnlistedNon-exchangeTraded2023-04-012024-03-3110929344dpl:CostSales2022-04-012023-03-3110929344dpl:DistributionCosts2022-04-012023-03-3110929344core:LandBuildings2022-04-012023-03-3110929344core:PlantMachinery2022-04-012023-03-3110929344core:Vehicles2022-04-012023-03-3110929344core:FurnitureFittings2022-04-012023-03-3110929344core:OfficeEquipment2022-04-012023-03-3110929344dpl:AdministrativeExpenses2022-04-012023-03-3110929344core:NetGoodwill2022-04-012023-03-3110929344core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110929344dpl:GroupUndertakings2022-04-012023-03-3110929344dpl:ParticipatingInterests2022-04-012023-03-3110929344dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110929344core:ListedExchangeTraded2022-04-012023-03-3110929344dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110929344core:UnlistedNon-exchangeTraded2022-04-012023-03-3110929344core:NetGoodwill2024-03-3110929344core:IntangibleAssetsOtherThanGoodwill2024-03-3110929344core:LandBuildings2024-03-3110929344core:PlantMachinery2024-03-3110929344core:Vehicles2024-03-3110929344core:FurnitureFittings2024-03-3110929344core:OfficeEquipment2024-03-3110929344core:AfterOneYear2024-03-3110929344core:WithinOneYear2024-03-3110929344core:ListedExchangeTraded2024-03-3110929344core:UnlistedNon-exchangeTraded2024-03-3110929344core:ShareCapital2024-03-3110929344core:SharePremium2024-03-3110929344core:RevaluationReserve2024-03-3110929344core:OtherReservesSubtotal2024-03-3110929344core:RetainedEarningsAccumulatedLosses2024-03-3110929344core:NetGoodwill2023-03-3110929344core:IntangibleAssetsOtherThanGoodwill2023-03-3110929344core:LandBuildings2023-03-3110929344core:PlantMachinery2023-03-3110929344core:Vehicles2023-03-3110929344core:FurnitureFittings2023-03-3110929344core:OfficeEquipment2023-03-3110929344core:AfterOneYear2023-03-3110929344core:WithinOneYear2023-03-3110929344core:ListedExch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Poochie Park Limited

Registered Number
10929344
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Poochie Park Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Helena Bramma
Anthony Felgate

Registered Address

Manor Garth Bishopdyke Road
Sherburn In Elmet
Leeds
LS25 6HP

Registered Number

10929344 (England and Wales)
Poochie Park Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets359,32164,797
59,32164,797
Current assets
Stocks444,57538,350
Debtors8,2527,956
Cash at bank and on hand19,24515,237
72,07261,543
Creditors amounts falling due within one year5(104,949)(95,063)
Net current assets (liabilities)(32,877)(33,520)
Total assets less current liabilities26,44431,277
Creditors amounts falling due after one year6(8,750)(10,417)
Provisions for liabilities7(11,271)(2,878)
Net assets6,42317,982
Capital and reserves
Called up share capital100100
Profit and loss account6,32317,882
Shareholders' funds6,42317,982
The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2024, and are signed on its behalf by:
Anthony Felgate
Director
Registered Company No. 10929344
Poochie Park Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2366,50528,53310,125105,163
Additions10,382-3,21913,601
At 31 March 2476,88728,53313,344118,764
Depreciation and impairment
At 01 April 2326,41710,6993,25040,366
Charge for year11,5614,4583,05819,077
At 31 March 2437,97815,1576,30859,443
Net book value
At 31 March 2438,90913,3767,03659,321
At 31 March 2340,08817,8346,87564,797
4.Stocks

2024

2023

££
Finished goods44,57538,350
Total44,57538,350
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables42,55149,164
Bank borrowings and overdrafts1,6671,667
Amounts owed to related parties58,92043,148
Taxation and social security81184
Accrued liabilities and deferred income1,0001,000
Total104,94995,063
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within Bank borrowings and overdrafts is a Government Bounce Back loan totalling £1,667 (2023 £1,667) which is denominated in sterling. The loan carries a nominal interest rate of 2.5%. The loan is repayable over 10 years with the final instalment due in June 2030. The overall carrying value of the loan as at the year-end is £10,417 (2023 £12,084).
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,75010,417
Total8,75010,417
Included within Bank borrowings and overdrafts is a Government Bounce Back loan totalling £8,750 (2023 £10,417) which is denominated in sterling. The loan carries a nominal interest rate of 2.5%. The loan is repayable over 10 years with the final instalment due in June 2030. The overall carrying value of the loan as at the year-end is £10,417 (2023 £12,084).
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)11,2712,878
Total11,2712,878