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Registered number: 11700460









DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
REGISTERED NUMBER: 11700460

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
42,744
4,290

  
42,744
4,290

Current assets
  

Debtors: amounts falling due after more than one year
 5 
9,105
-

Debtors: amounts falling due within one year
 5 
37,127
47,845

Cash at bank and in hand
 6 
159,266
23,673

  
205,498
71,518

Creditors: amounts falling due within one year
 7 
(91,038)
(57,462)

Net current assets
  
 
 
114,460
 
 
14,056

Total assets less current liabilities
  
157,204
18,346

Creditors: amounts falling due after more than one year
 8 
(30,988)
(18,046)

  

Net assets
  
126,216
300


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
126,116
200

  
126,216
300


Page 1

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
REGISTERED NUMBER: 11700460
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
O Seymour
Director

Date: 29 November 2024

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Dogtastic Training and Daycare St Albans Ltd is a private company limited by shares. The company is registered in England and Wales and its registered office address is Aston House, Cornwall Avenue, London, England, N3 1LF. The company registration number is 11700460.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
on a reducing balance
Fixtures and fittings
-
25%
on a reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 12 (2022 - 7).

Page 5

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 December 2022
5,182
4,003
9,185


Additions
41,148
5,028
46,176



At 30 November 2023

46,330
9,031
55,361



Depreciation


At 1 December 2022
3,542
1,352
4,894


Charge for the year on owned assets
6,451
1,272
7,723



At 30 November 2023

9,993
2,624
12,617



Net book value



At 30 November 2023
36,337
6,407
42,744



At 30 November 2022
1,640
2,650
4,290

Page 6

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Debtors

2023
2022
£
£

Due after more than one year

Other debtors
9,105
-

9,105
-


2023
2022
£
£

Due within one year

Trade debtors
12,129
25,350

Other debtors
24,998
21,415

Prepayments and accrued income
-
1,080

37,127
47,845



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
159,266
23,673

159,266
23,673



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
7,084
6,193

Other loans
11,674
-

Corporation tax
39,362
24,855

Other taxation and social security
9,281
22,978

Obligations under finance lease and hire purchase contracts
2,682
-

Other creditors
18,555
1,036

Accruals and deferred income
2,400
2,400

91,038
57,462


Page 7

 
DOGTASTIC TRAINING AND DAYCARE ST ALBANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
10,962
18,046

Other loans
9,728
-

Net obligations under finance leases and hire purchase contracts
10,298
-

30,988
18,046



9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
7,084
6,193

Other loans
11,674
-


18,758
6,193


Amounts falling due 2-5 years

Bank loans
10,962
18,046

Other loans
9,728
-


20,690
18,046


39,448
24,239



10.


Transactions with directors

Included in other creditors is the amount of £16,714 (2022: £6,415 debtor) due to the director of the Company. This loan is interest free and is repayable upon demand.  
During the year, dividends of £30,000 (2022: £21,000) were paid to the director.

 
Page 8