Caseware UK (AP4) 2023.0.135 2023.0.135 2025-01-312025-01-31falseNo description of principal activity2024-02-0122The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetruefalse 14621628 2024-02-01 2025-01-31 14621628 2023-01-27 2024-01-31 14621628 2025-01-31 14621628 2024-01-31 14621628 c:Director1 2024-02-01 2025-01-31 14621628 c:Director2 2024-02-01 2025-01-31 14621628 d:PlantMachinery 2024-02-01 2025-01-31 14621628 d:PlantMachinery 2025-01-31 14621628 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 14621628 d:CurrentFinancialInstruments 2025-01-31 14621628 d:CurrentFinancialInstruments 2024-01-31 14621628 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 14621628 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14621628 d:ShareCapital 2025-01-31 14621628 d:ShareCapital 2024-01-31 14621628 d:RetainedEarningsAccumulatedLosses 2025-01-31 14621628 d:RetainedEarningsAccumulatedLosses 2024-01-31 14621628 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 14621628 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 14621628 d:TaxLossesCarry-forwardsDeferredTax 2025-01-31 14621628 d:TaxLossesCarry-forwardsDeferredTax 2024-01-31 14621628 c:FRS102 2024-02-01 2025-01-31 14621628 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14621628 c:FullAccounts 2024-02-01 2025-01-31 14621628 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14621628 2 2024-02-01 2025-01-31 14621628 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure
Registered number: 14621628









BIG DOG RENOVATIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
BIG DOG RENOVATIONS LIMITED
REGISTERED NUMBER: 14621628

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,607
-

  
12,607
-

Current assets
  

Stocks
  
382,266
230,034

Debtors: amounts falling due within one year
 5 
4,357
142,075

Cash at bank and in hand
  
1,669
1,526

  
388,292
373,635

Creditors: amounts falling due within one year
 6 
(414,225)
(381,083)

Net current liabilities
  
 
 
(25,933)
 
 
(7,448)

Total assets less current liabilities
  
(13,326)
(7,448)

  

Net liabilities
  
(13,326)
(7,448)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(13,426)
(7,548)

  
(13,326)
(7,448)


The directors consider 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 directors acknowledge their 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 profit and loss account 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 on 13 March 2025.



................................................
S R Freeman
................................................
G Sparkes
Director
Director

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
BIG DOG RENOVATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

Big Dog Renovations Limited is a limited company incorporated in England and Wales, with a company registration number of 14621628. The address of its registered office is Anglia House, 6 Central Avenue, Norwich, Norfolk, NR7 0HR.

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

Going concern

The company meets its day to day working capital requirements with the support of the directors' loan accounts and loans from associated companies. In the opinion of the directors, this support will continue to be available and adequate for the foreseeable future. 
On this basis the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the directors' support.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 2

 
BIG DOG RENOVATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.5

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:

Plant and machinery
-
25%

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is 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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 3

 
BIG DOG RENOVATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
15,257



At 31 January 2025

15,257



Depreciation


Charge for the year on owned assets
2,650



At 31 January 2025

2,650



Net book value



At 31 January 2025
12,607


5.


Debtors

2025
2024
£
£


Other debtors
34
142,075

Deferred taxation
4,323
-

4,357
142,075


Page 4

 
BIG DOG RENOVATIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
-
31

Amounts owed to associated companies
411,971
378,971

Other creditors
604
581

Accruals and deferred income
1,650
1,500

414,225
381,083



7.


Deferred taxation




2025


£






Charged to profit or loss
4,323



At end of year
4,323

The deferred tax asset is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(3,266)
-

Tax losses carried forward
7,589
-

4,323
-


8.


Related party transactions

Included within creditors is a loan of £411,971 from an associated company in which Mr S Freeman is a director.  This loan is interest free, repayable on demand and is unsecured. 


Page 5