DHH Group Limited 09579790 false 2023-06-01 2024-05-31 2024-05-31 The principal activity of the company is franchisor for Doggie Holiday Homes. Digita Accounts Production Advanced 6.30.9574.0 true true 09579790 2023-06-01 2024-05-31 09579790 2024-05-31 09579790 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-05-31 09579790 core:RetainedEarningsAccumulatedLosses 2024-05-31 09579790 core:ShareCapital 2024-05-31 09579790 core:CurrentFinancialInstruments 2024-05-31 09579790 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 09579790 core:FurnitureFittingsToolsEquipment 2024-05-31 09579790 core:MotorVehicles 2024-05-31 09579790 core:OtherPropertyPlantEquipment 2024-05-31 09579790 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-05-31 09579790 core:OtherRelatedParties 2024-05-31 09579790 bus:SmallEntities 2023-06-01 2024-05-31 09579790 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 09579790 bus:FilletedAccounts 2023-06-01 2024-05-31 09579790 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09579790 bus:RegisteredOffice 2023-06-01 2024-05-31 09579790 bus:Director1 2023-06-01 2024-05-31 09579790 bus:Director2 2023-06-01 2024-05-31 09579790 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-06-01 2024-05-31 09579790 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09579790 core:FurnitureFittings 2023-06-01 2024-05-31 09579790 core:FurnitureFittingsToolsEquipment 2023-06-01 2024-05-31 09579790 core:MotorVehicles 2023-06-01 2024-05-31 09579790 core:OfficeEquipment 2023-06-01 2024-05-31 09579790 core:OtherPropertyPlantEquipment 2023-06-01 2024-05-31 09579790 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-06-01 2024-05-31 09579790 core:OtherRelatedParties 2023-06-01 2024-05-31 09579790 countries:England 2023-06-01 2024-05-31 09579790 2023-05-31 09579790 core:FurnitureFittingsToolsEquipment 2023-05-31 09579790 core:MotorVehicles 2023-05-31 09579790 core:OtherPropertyPlantEquipment 2023-05-31 09579790 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-05-31 09579790 core:OtherRelatedParties 2023-05-31 09579790 2022-06-01 2023-05-31 09579790 2023-05-31 09579790 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-05-31 09579790 core:RetainedEarningsAccumulatedLosses 2023-05-31 09579790 core:ShareCapital 2023-05-31 09579790 core:CurrentFinancialInstruments 2023-05-31 09579790 core:CurrentFinancialInstruments core:WithinOneYear 2023-05-31 09579790 core:FurnitureFittingsToolsEquipment 2023-05-31 09579790 core:MotorVehicles 2023-05-31 09579790 core:OtherPropertyPlantEquipment 2023-05-31 09579790 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-05-31 09579790 core:OtherRelatedParties 2023-05-31 09579790 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 09579790 core:OtherRelatedParties 2022-06-01 2023-05-31 09579790 2022-05-31 09579790 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-31 09579790 core:OtherRelatedParties 2022-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09579790

DHH Group Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 May 2024

 

DHH Group Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

DHH Group Limited

Company Information

Directors

Mrs Donna Ann Marshall

Mr David Carter

Registered office

Brookfield Court
Selby Road
Garforth, Leeds
LS25 1NB

Accountants

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

 

DHH Group Limited

(Registration number: 09579790)
Balance Sheet as at 31 May 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

311

13,308

Current assets

 

Debtors

5

27,101

9,876

Cash at bank and in hand

 

4,898

5,869

 

31,999

15,745

Creditors: Amounts falling due within one year

6

(4,089)

(10,367)

Net current assets

 

27,910

5,378

Net assets

 

28,221

18,686

Capital and reserves

 

Called up share capital

7

2

2

Retained earnings

28,219

18,684

Shareholders' funds

 

28,221

18,686

For the financial year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

DHH Group Limited

(Registration number: 09579790)
Balance Sheet as at 31 May 2024

Approved and authorised by the Board on 7 February 2025 and signed on its behalf by:
 

.........................................

Mr David Carter
Director

 

DHH Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

1

General information

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

The address of its registered office is:
Brookfield Court
Selby Road
Garforth, Leeds
LS25 1NB

These financial statements were authorised for issue by the Board on 7 February 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.

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.

 

DHH Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

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

Furniture and fittings

20% straight Line

Plant & Equipment

33% reducing balance

Motor Vehicles

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

 

DHH Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

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.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

DHH Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 June 2023

2,357

21,995

1,300

25,652

Disposals

-

(21,995)

-

(21,995)

At 31 May 2024

2,357

-

1,300

3,657

Depreciation

At 1 June 2023

1,886

9,623

835

12,344

Charge for the year

471

-

154

625

Eliminated on disposal

-

(9,623)

-

(9,623)

At 31 May 2024

2,357

-

989

3,346

Carrying amount

At 31 May 2024

-

-

311

311

At 31 May 2023

471

12,372

465

13,308

5

Debtors

Current

2024
£

2023
£

Trade debtors

5,772

3,797

Other debtors

21,329

6,079

 

27,101

9,876

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

4,048

2,014

Accruals and deferred income

41

-

Other creditors

-

8,353

4,089

10,367

 

DHH Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

2

2

2

2

       

8

Related party transactions

Loans to related parties

2024

Entities with joint control or significant influence
£

Other related parties
£

Total
£

At start of period

6,077

(8,353)

(2,276)

Advanced

1,320

18,515

19,835

Interest transactions

-

254

254

At end of period

7,397

10,416

17,813

2023

Entities with joint control or significant influence
£

Other related parties
£

Total
£

At start of period

5,222

(9,846)

(4,624)

Advanced

855

1,493

2,348

At end of period

6,077

(8,353)

(2,276)

Terms of loans to related parties

Included in other debtors is a loan due by Doggie Holiday Homes Limited, a company in which the director Ms Donna Marshall is a director and shareholder, of £7,397 (2023: £6,077).
The loan is interest free and repayable on demand.

 Included in other debtors is a loan due by the directors of £10,416 (2023: Nil)
The loan is charged interest at the current official rate of 2.50% and is repayable on demand