IRIS Accounts Production v25.1.0.734 08254732 Board of Directors 1.11.23 31.10.24 31.10.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082547322023-10-31082547322024-10-31082547322023-11-012024-10-31082547322022-10-31082547322022-11-012023-10-31082547322023-10-3108254732ns15:EnglandWales2023-11-012024-10-3108254732ns14:PoundSterling2023-11-012024-10-3108254732ns10:Director12023-11-012024-10-3108254732ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3108254732ns10:SmallEntities2023-11-012024-10-3108254732ns10:AuditExemptWithAccountantsReport2023-11-012024-10-3108254732ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3108254732ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3108254732ns10:FullAccounts2023-11-012024-10-310825473212023-11-012024-10-3108254732ns10:OrdinaryShareClass12023-11-012024-10-3108254732ns10:Director22023-11-012024-10-3108254732ns10:RegisteredOffice2023-11-012024-10-3108254732ns5:CurrentFinancialInstruments2024-10-3108254732ns5:CurrentFinancialInstruments2023-10-3108254732ns5:ShareCapital2024-10-3108254732ns5:ShareCapital2023-10-3108254732ns5:RetainedEarningsAccumulatedLosses2024-10-3108254732ns5:RetainedEarningsAccumulatedLosses2023-10-3108254732ns5:NetGoodwill2023-11-012024-10-3108254732ns5:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3108254732ns5:LeaseholdImprovements2023-11-012024-10-3108254732ns5:FurnitureFittings2023-11-012024-10-3108254732ns5:NetGoodwill2023-10-3108254732ns5:NetGoodwill2024-10-3108254732ns5:NetGoodwill2023-10-3108254732ns5:LeaseholdImprovements2023-10-3108254732ns5:FurnitureFittings2023-10-3108254732ns5:LeaseholdImprovements2024-10-3108254732ns5:FurnitureFittings2024-10-3108254732ns5:LeaseholdImprovements2023-10-3108254732ns5:FurnitureFittings2023-10-3108254732ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3108254732ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-3108254732ns5:DeferredTaxation2023-10-3108254732ns5:DeferredTaxation2023-11-012024-10-3108254732ns5:DeferredTaxation2024-10-3108254732ns10:OrdinaryShareClass12024-10-3108254732ns5:RetainedEarningsAccumulatedLosses2023-10-3108254732ns5:RetainedEarningsAccumulatedLosses2023-11-012024-10-31
REGISTERED NUMBER: 08254732 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Canine Plus Limited

Canine Plus Limited (Registered number: 08254732)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Canine Plus Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mrs B Atherton
Mrs R J Atherton





REGISTERED OFFICE: 95 High Street
Lee-On-The-Solent
Hampshire
PO13 9BU





REGISTERED NUMBER: 08254732 (England and Wales)





ACCOUNTANTS: Moss & Co (Direct Accounts) Limited
Rapley House
29 Creek Road
Hayling Island
Hampshire
PO11 9QZ

Canine Plus Limited (Registered number: 08254732)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,277 4,260
4,277 4,260

CURRENT ASSETS
Stocks 350 1,149
Debtors 6 102 1,175
Cash at bank and in hand 6,413 5,814
6,865 8,138
CREDITORS
Amounts falling due within one year 7 8,128 8,916
NET CURRENT LIABILITIES (1,263 ) (778 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,014

3,482

PROVISIONS FOR LIABILITIES 8 631 588
NET ASSETS 2,383 2,894

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 2,381 2,892
SHAREHOLDERS' FUNDS 2,383 2,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Canine Plus Limited (Registered number: 08254732)

Balance Sheet - continued
31 October 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:





Mrs R J Atherton - Director


Canine Plus Limited (Registered number: 08254732)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Canine Plus Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Premises alterations - 10% on cost
Fixtures & equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Canine Plus Limited (Registered number: 08254732)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 12,000
AMORTISATION
At 1 November 2023
and 31 October 2024 12,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

Canine Plus Limited (Registered number: 08254732)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS
Premises Fixtures
alterations & equipment Totals
£    £    £   
COST
At 1 November 2023 7,700 32,461 40,161
Additions - 1,086 1,086
At 31 October 2024 7,700 33,547 41,247
DEPRECIATION
At 1 November 2023 7,700 28,201 35,901
Charge for year - 1,069 1,069
At 31 October 2024 7,700 29,270 36,970
NET BOOK VALUE
At 31 October 2024 - 4,277 4,277
At 31 October 2023 - 4,260 4,260

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other debtors 102 1,175

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors - 135
Taxation and social security 5,133 5,236
Other creditors 2,995 3,545
8,128 8,916

8. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax 631 588

Deferred
tax
£   
Balance at 1 November 2023 588
Provided during year 43
Balance at 31 October 2024 631

Canine Plus Limited (Registered number: 08254732)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
2 Ordinary £1 2 2

10. RESERVES
Retained
earnings
£   

At 1 November 2023 2,892
Profit for the year 21,939
Dividends (22,450 )
At 31 October 2024 2,381

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is 2 directors who both own 1 of the 2 shares in issue.

Canine Plus Limited

Report of the Accountants to the Directors of
Canine Plus Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Moss & Co (Direct Accounts) Limited
Rapley House
29 Creek Road
Hayling Island
Hampshire
PO11 9QZ


12 May 2025