| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 30 April 2024 to 31 January 2025 |
| for |
| Top Dog Grooming (Cheshire) Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 30 April 2024 to 31 January 2025 |
| for |
| Top Dog Grooming (Cheshire) Limited |
| Top Dog Grooming (Cheshire) Limited (Registered number: 15694044) |
| Contents of the Financial Statements |
| for the period 30 April 2024 to 31 January 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Top Dog Grooming (Cheshire) Limited |
| Company Information |
| for the period 30 April 2024 to 31 January 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Datum House |
| Electra Way |
| Crewe |
| Cheshire |
| CW1 6ZF |
| Top Dog Grooming (Cheshire) Limited (Registered number: 15694044) |
| Statement of Financial Position |
| 31 January 2025 |
| Notes | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors: amounts falling due within one year | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 9 | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| 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. |
| Top Dog Grooming (Cheshire) Limited (Registered number: 15694044) |
| Statement of Financial Position - continued |
| 31 January 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Top Dog Grooming (Cheshire) Limited (Registered number: 15694044) |
| Notes to the Financial Statements |
| for the period 30 April 2024 to 31 January 2025 |
| 1. | STATUTORY INFORMATION |
| Top Dog Grooming (Cheshire) Limited ('The Company') is primarily engaged in the grooming of dogs. |
| The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Unit 1 Alexandra Business Park, Gresty Lane, Crewe, Cheshire, CW2 5DD. The registered number can be found on the Company Information page. |
| The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £. |
| The accounting reference date of the company has been shortened to report a trading nine-month period ended 31 January 2025 |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Summary of significant accounting policies |
| The principle accounting policies applied in the preparation of these financial statements are set out below. |
| These policies have been consistently applied to all years presented, unless otherwise stated. |
| Basis of preparation |
| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006. |
| Going concern |
| No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors. Therefore, the directors consider it appropriate to prepare the financial statements on the going concern basis. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 end of the financial period. |
| Top Dog Grooming (Cheshire) Limited (Registered number: 15694044) |
| Notes to the Financial Statements - continued |
| for the period 30 April 2024 to 31 January 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial period. |
| 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 period 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Impairment of assets |
| Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. |
| Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and |
| fittings |
| £ |
| COST |
| Additions |
| At 31 January 2025 |
| DEPRECIATION |
| Charge for period |
| At 31 January 2025 |
| NET BOOK VALUE |
| At 31 January 2025 |
| 6. | STOCKS |
| £ |
| Stocks |
| Top Dog Grooming (Cheshire) Limited (Registered number: 15694044) |
| Notes to the Financial Statements - continued |
| for the period 30 April 2024 to 31 January 2025 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Amounts owed to related parties are unsecured, interest free and repayable on demand. |
| 9. | PROVISIONS FOR LIABILITIES |
| £ |
| Deferred tax | 131 |
| Deferred |
| tax |
| £ |
| Charge to Statement of Comprehensive Income during period |
| Balance at 31 January 2025 |
| 10. | CALLED UP SHARE CAPITAL |
| 50 Ordinary A shares of £1 and 50 Ordinary B shares of £1 were issued during the period at par. |
| 11. | RELATED PARTY DISCLOSURES |
| Transactions with related parties during the period and balances outstanding at the end of the reporting period were as follows: |
| Entities under common control: |
| 2025 |
| £ |
| Sales to entities | - |
| Purchases from entities | 2,968 |
| Amounts owed to entities | 1,420 |