Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falsefalse2024-01-01Manufacture and retail of prepared pet food11392true 10589054 2024-01-01 2024-12-31 10589054 2023-01-01 2023-12-31 10589054 2024-12-31 10589054 2023-12-31 10589054 2023-01-01 10589054 1 2024-01-01 2024-12-31 10589054 d:Director6 2024-01-01 2024-12-31 10589054 c:Buildings c:LongLeaseholdAssets 2024-01-01 2024-12-31 10589054 c:Buildings c:LongLeaseholdAssets 2024-12-31 10589054 c:Buildings c:LongLeaseholdAssets 2023-12-31 10589054 c:PlantMachinery 2024-01-01 2024-12-31 10589054 c:PlantMachinery 2024-12-31 10589054 c:PlantMachinery 2023-12-31 10589054 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10589054 c:MotorVehicles 2024-01-01 2024-12-31 10589054 c:MotorVehicles 2024-12-31 10589054 c:MotorVehicles 2023-12-31 10589054 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10589054 c:OfficeEquipment 2024-01-01 2024-12-31 10589054 c:OfficeEquipment 2024-12-31 10589054 c:OfficeEquipment 2023-12-31 10589054 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10589054 c:ComputerEquipment 2024-01-01 2024-12-31 10589054 c:ComputerEquipment 2024-12-31 10589054 c:ComputerEquipment 2023-12-31 10589054 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10589054 c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10589054 c:CurrentFinancialInstruments 2024-12-31 10589054 c:CurrentFinancialInstruments 2023-12-31 10589054 c:Non-currentFinancialInstruments 2024-12-31 10589054 c:Non-currentFinancialInstruments 2023-12-31 10589054 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 10589054 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 10589054 c:Non-currentFinancialInstruments c:AfterOneYear 2024-12-31 10589054 c:Non-currentFinancialInstruments c:AfterOneYear 2023-12-31 10589054 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-12-31 10589054 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2023-12-31 10589054 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2024-12-31 10589054 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2023-12-31 10589054 c:ShareCapital 2024-01-01 2024-12-31 10589054 c:ShareCapital 2024-12-31 10589054 c:ShareCapital 2023-01-01 2023-12-31 10589054 c:ShareCapital 2023-12-31 10589054 c:ShareCapital 2023-01-01 10589054 c:SharePremium 2024-01-01 2024-12-31 10589054 c:SharePremium 2024-12-31 10589054 c:SharePremium 2023-01-01 2023-12-31 10589054 c:SharePremium 2023-12-31 10589054 c:SharePremium 2023-01-01 10589054 c:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 10589054 c:RetainedEarningsAccumulatedLosses 2024-12-31 10589054 c:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 10589054 c:RetainedEarningsAccumulatedLosses 2023-12-31 10589054 c:RetainedEarningsAccumulatedLosses 2023-01-01 10589054 c:AcceleratedTaxDepreciationDeferredTax 2024-12-31 10589054 c:TaxLossesCarry-forwardsDeferredTax 2024-12-31 10589054 d:OrdinaryShareClass1 2024-01-01 2024-12-31 10589054 d:OrdinaryShareClass1 2024-12-31 10589054 d:OrdinaryShareClass1 2023-12-31 10589054 d:FRS102 2024-01-01 2024-12-31 10589054 d:Audited 2024-01-01 2024-12-31 10589054 d:FullAccounts 2024-01-01 2024-12-31 10589054 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10589054 c:WithinOneYear 2024-12-31 10589054 c:WithinOneYear 2023-12-31 10589054 c:BetweenOneFiveYears 2024-12-31 10589054 c:BetweenOneFiveYears 2023-12-31 10589054 c:MoreThanFiveYears 2024-12-31 10589054 c:MoreThanFiveYears 2023-12-31 10589054 c:HirePurchaseContracts c:WithinOneYear 2024-12-31 10589054 c:HirePurchaseContracts c:WithinOneYear 2023-12-31 10589054 c:HirePurchaseContracts c:BetweenOneFiveYears 2024-12-31 10589054 c:HirePurchaseContracts c:BetweenOneFiveYears 2023-12-31 10589054 d:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10589054 2 2024-01-01 2024-12-31 10589054 4 2024-01-01 2024-12-31 10589054 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10589054










DIFFERENT DOG LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
DIFFERENT DOG LIMITED
REGISTERED NUMBER: 10589054

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
975,583
275,776

  
975,583
275,776

Current assets
  

Stocks
  
508,151
382,536

Debtors: amounts falling due within one year
 5 
387,542
209,118

Cash at bank and in hand
 6 
9,143,826
1,288,488

  
10,039,519
1,880,142

Creditors: amounts falling due within one year
 7 
(1,572,084)
(856,441)

Net current assets
  
 
 
8,467,435
 
 
1,023,701

Total assets less current liabilities
  
9,443,018
1,299,477

Creditors: amounts falling due after more than one year
 8 
(370,962)
(328,049)

Provisions for liabilities
  

Deferred tax
 11 
-
(68,944)

  
 
 
-
 
 
(68,944)

Net assets
  
9,072,056
902,484

Page 1

 
DIFFERENT DOG LIMITED
REGISTERED NUMBER: 10589054
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
 12 
78
61

Share premium account
  
18,420,808
8,430,147

Profit and loss account
  
(9,348,830)
(7,527,724)

  
9,072,056
902,484


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 statement of comprehensive income 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 by: 




S King
Director

Date: 4 August 2025

The notes on pages 5 to 16 form part of these financial statements.

Page 2

 
DIFFERENT DOG LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED31 DECEMBER 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 January 2024
61
8,430,147
(7,527,724)
902,484


Comprehensive income for the year

Loss for the year
-
-
(1,821,106)
(1,821,106)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(1,821,106)
(1,821,106)


Contributions by and distributions to owners

Shares issued during the year
17
9,990,661
-
9,990,678


Total transactions with owners
17
9,990,661
-
9,990,678


At 31 December 2024
78
18,420,808
(9,348,830)
9,072,056


The notes on pages 5 to 16 form part of these financial statements.

Page 3

 
DIFFERENT DOG LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 January 2023
56
6,822,712
(5,979,920)
842,848


Comprehensive income for the year

Loss for the year
-
-
(1,547,804)
(1,547,804)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(1,547,804)
(1,547,804)


Contributions by and distributions to owners

Shares issued during the year
5
1,607,435
-
1,607,440


Total transactions with owners
5
1,607,435
-
1,607,440


At 31 December 2023
61
8,430,147
(7,527,724)
902,484


The notes on pages 5 to 16 form part of these financial statements.

Page 4

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Different Dog Limited is a private company, limited by shares, incorporated and domiciled in England and Wales with a registered office and principal place of business at Unit 3, Pioneer Park, Halesfield 18, Telford, United Kingdom, TF7 4EF. 
The principal activity of the company is to manufacture and retail prepared pet food.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

In preparing these financial statements, the Board of Directors are required to assess and report on the prospects of the Company and whether it is a going concern. In considering this requirement, the directors have taken into account the Company’s forecast cashflows, liquidity and financing facilities for a period of 12 months from the date of these financial statements.
In August 2024, the Company successfully completed a fundraise, securing significant investment to meet the identified cashflow investment required to be able to continue trade. This cash investment will be utilised to support the pre-profit cashflow requirement to continue in operation for the assessment period.  Should any cash reserves become unpredictably constrained, there is the option for the business to control and slow its expansion to conserve the necessary cash and bridge any shortfall. Management can demonstrate that either enough cash is available to continue, or that there would be a controllable reaction to conserve cash from investment to continue funding losses.
Based on the financial projections and the level of liquidity in the business, Directors have a reasonable expectation that the Company has adequate resources to continue in operational
existence for the foreseeable future. Accordingly, we will continue to adopt the going concern basis in preparing the financial statements.

Page 5

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.5

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.6

Interest income

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

Page 6

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

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.

 
2.11

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 7

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.12

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

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:

Long-term leasehold property
-
Over the term of the lease, being 10 years
Plant and machinery
-
10%-33%
Motor vehicles
-
25%
Office equipment
-
33%
Computer equipment
-
33%

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.

 
2.13

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.14

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.

Page 8

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.15

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.

 
2.16

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.

 
2.17

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.

 
2.18

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.

 
2.19

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Page 9

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.19
Financial instruments (continued)

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Page 10

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.19
Financial instruments (continued)

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees, including directors, during the year was 113 (2023 - 92).

Page 11

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 January 2024
-
499,659
27,792
14,399
53,161
595,011


Additions
603,026
308,130
-
19,215
-
930,371


Disposals
-
(16,361)
-
-
-
(16,361)



At 31 December 2024

603,026
791,428
27,792
33,614
53,161
1,509,021



Depreciation


At 1 January 2024
-
262,047
12,159
8,688
36,341
319,235


Charge for the year on owned assets
106,111
82,039
3,911
10,013
16,820
218,894


Disposals
-
(13,449)
-
-
-
(13,449)


Impairment charge
-
2,036
6,722
-
-
8,758



At 31 December 2024

106,111
332,673
22,792
18,701
53,161
533,438



Net book value



At 31 December 2024
496,915
458,755
5,000
14,913
-
975,583



At 31 December 2023
-
237,612
15,633
5,711
16,820
275,776

Page 12

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
7,262
5,938

Other debtors
240,378
108,841

Prepayments and accrued income
139,902
94,339

387,542
209,118



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,143,826
1,288,488

9,143,826
1,288,488



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,418
8,224

Trade creditors
805,666
411,015

Other taxation and social security
293,097
240,119

Obligations under finance lease and hire purchase contracts
64,919
50,214

Other creditors
102,861
7,561

Accruals and deferred income
295,123
139,308

1,572,084
856,441


Obligations under finance lease and hire purchase contracts are secured upon the assets to which they relate.

Page 13

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,416
18,443

Net obligations under finance leases and hire purchase contracts
98,163
42,223

Other creditors
267,383
267,383

370,962
328,049



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,418
8,224


10,418
8,224

Amounts falling due 1-2 years

Bank loans
5,416
8,224


5,416
8,224

Amounts falling due 2-5 years

Bank loans
-
10,219


-
10,219


15,834
26,667


Page 14

 
DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
64,919
50,214

Between 1-5 years
98,163
42,223

163,082
92,437


11.


Deferred taxation



2024


£






At beginning of year
(68,944)


Charged to profit or loss
68,944



At end of year
-

The deferred taxation balance is made up as follows:

2024
£


Accelerated capital allowances
(193,054)

Tax losses
193,054

-


12.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



782,245 (2023 - 609,754) Ordinary shares of £0.00010 each
78
61


During the year,  the Company issued 172,491 shares with a nominal value of £0.0001 per share. 

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DIFFERENT DOG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £48,753 (2023: £33,825). Contributions totalling £nil (2023 - £7,561) were payable to the fund at the balance sheet date and are included in creditors.


14.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
296,429
51,034

Later than 1 year and not later than 5 years
1,210,761
89,310

Later than 5 years
1,425,000
-

2,932,190
140,344


15.


Related party transactions

During the year the Company made purchases from a Company with common directors totalling £387,872 (2023: £263,059). Included within creditors is an amount due to the directors totalling £336,532 of which £267,838 is not repayable on demand (2023: £267,838). No interest is charged on this balance. 


16.


Post balance sheet events

On 18 April 2025, the company issued 4,328 ordinary shares with a share price of £57.78 each.


17.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 4 August 2025 by John Fletcher BA (Hons) FCA (Senior statutory auditor) on behalf of WR Partners.

 
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