2023-02-012024-01-312024-01-31false09378191THE UK DOG BREEDING ACADEMY 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THE UK DOG BREEDING ACADEMY LTD

Registered Number
09378191
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

THE UK DOG BREEDING ACADEMY LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

HAMILTON, David
HAMILTON, Jonathan Robert

Registered Address

Unit 6 The Mead Business Centre
Mead Lane
Hertford
SG13 7BJ

Registered Number

09378191 (England and Wales)
THE UK DOG BREEDING ACADEMY LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4240,676336,769
Investments52,922,3012,320,665
3,162,9772,657,434
Current assets
Stocks633,95835,979
Debtors1,489,1951,180,904
Cash at bank and on hand674,9081,296,124
2,198,0612,513,007
Creditors amounts falling due within one year8(173,961)(236,498)
Net current assets (liabilities)2,024,1002,276,509
Total assets less current liabilities5,187,0774,933,943
Net assets5,187,0774,933,943
Capital and reserves
Called up share capital100100
Profit and loss account5,186,9774,933,843
Shareholders' funds5,187,0774,933,943
The financial statements were approved and authorised for issue by the Board of Directors on 30 January 2025, and are signed on its behalf by:
HAMILTON, David
Director
HAMILTON, Jonathan Robert
Director

Registered Company No. 09378191
THE UK DOG BREEDING ACADEMY LTD
Notes to the Financial Statements
for the year ended 31 January 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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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
Stocks 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 year1616
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 February 2380,00080,000
At 31 January 2480,00080,000
Amortisation and impairment
At 01 February 2380,00080,000
At 31 January 2480,00080,000
Net book value
At 31 January 24--
At 31 January 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 February 23146,794238,70997,52629,924512,953
Additions-49,97946,891-96,870
Disposals(146,794)---(146,794)
At 31 January 24-288,688144,41729,924463,029
Depreciation and impairment
At 01 February 23-111,38548,90015,899176,184
Charge for year-25,83817,5272,80446,169
At 31 January 24-137,22366,42718,703222,353
Net book value
At 31 January 24-151,46577,99011,221240,676
At 31 January 23146,794127,32448,62614,025336,769
5.Fixed asset investments

Investments in groups1

Loans to groups2

Other loans3

Total

££££
Cost or valuation
At 01 February 232501,838,583481,8322,320,665
Additions-878,468205,0001,083,468
Disposals--(481,832)(481,832)
At 31 January 242502,717,051205,0002,922,301
Net book value
At 31 January 242502,717,051205,0002,922,301
At 31 January 232501,838,583481,8322,320,665

Notes

1Investments in group undertakings and participating interests
2Loans to group undertakings and participating interests
3Other loans classified under investments
6.Stocks

2024

2023

££
Finished goods33,95835,979
Total33,95835,979
7.Current asset investments
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,19055,086
Taxation and social security85,921155,715
Accrued liabilities and deferred income65,85025,697
Total173,961236,498
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.