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Registered number: 13664236
PQ Dog Day Care Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
CLIVE G. CHADNEY LIMITED
108 Sandford Road
Chelmsford
CM2 6DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13664236
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,023 44,155
34,023 44,155
CURRENT ASSETS
Cash at bank and in hand 42,125 45,975
42,125 45,975
Creditors: Amounts Falling Due Within One Year 5 (56,267 ) (55,488 )
NET CURRENT ASSETS (LIABILITIES) (14,142 ) (9,513 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,881 34,642
Creditors: Amounts Falling Due After More Than One Year 6 (11,271 ) (27,169 )
NET ASSETS 8,610 7,473
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 8,608 7,471
SHAREHOLDERS' FUNDS 8,610 7,473
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Rachael Matthews
Director
18 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PQ Dog Day Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13664236 . The registered office is 108 Sandford Road, Chelmsford, CM2 6DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 5)
9 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2023 11,608 62,382 73,990
As at 31 October 2024 11,608 62,382 73,990
Depreciation
As at 1 November 2023 2,543 27,292 29,835
Provided during the period 1,360 8,772 10,132
As at 31 October 2024 3,903 36,064 39,967
Net Book Value
As at 31 October 2024 7,705 26,318 34,023
As at 1 November 2023 9,065 35,090 44,155
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,898 16,109
Other creditors 15,556 25,900
Taxation and social security 24,813 13,479
56,267 55,488
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,271 27,169
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,898 16,109
Later than one year and not later than five years 11,271 27,169
27,169 43,278
27,169 43,278
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 40,000 40,000
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