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REGISTERED NUMBER: 13691042 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Pooch's Yard - Doggy Day Care Ltd

Pooch's Yard - Doggy Day Care Ltd (Registered number: 13691042)






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


Pooch's Yard - Doggy Day Care Ltd

Company Information
for the Year Ended 31 October 2024







DIRECTORS: K B Bell
Mrs N L Bell





REGISTERED OFFICE: The Barn
11 Bury Road
Thetford
Norfolk
IP24 3PJ





BUSINESS ADDRESS: 1 Telford Way
Thetford
Norfolk
IP24 1HU





REGISTERED NUMBER: 13691042 (England and Wales)





ACCOUNTANTS: Knights Lowe
The Barn
11 Bury Road
Thetford
Norfolk
IP24 3PJ

Pooch's Yard - Doggy Day Care Ltd (Registered number: 13691042)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 4,000
Tangible assets 5 12,092 17,171
12,092 21,171

CURRENT ASSETS
Debtors 6 28,228 16,211
Cash at bank 18,105 9,430
46,333 25,641
CREDITORS
Amounts falling due within one year 7 43,494 23,454
NET CURRENT ASSETS 2,839 2,187
TOTAL ASSETS LESS CURRENT LIABILITIES 14,931 23,358

CREDITORS
Amounts falling due after more than one
year

8

(12,080

)

(10,396

)

PROVISIONS FOR LIABILITIES 10 (2,298 ) -
NET ASSETS 553 12,962

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings 551 12,960
SHAREHOLDERS' FUNDS 553 12,962

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.

Pooch's Yard - Doggy Day Care Ltd (Registered number: 13691042)

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 1 September 2025 and were signed on its behalf by:





Mrs N L Bell - Director


Pooch's Yard - Doggy Day Care Ltd (Registered number: 13691042)

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

1. STATUTORY INFORMATION

Pooch's Yard - Doggy Day Care Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 on 20 October 2021, is being amortised evenly over its estimated useful life of 3 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.
Plant and machinery - 33% on cost
Motor vehicles - 25% on reducing balance

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.

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.

Pooch's Yard - Doggy Day Care Ltd (Registered number: 13691042)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 12,000
AMORTISATION
At 1 November 2023 8,000
Charge for year 4,000
At 31 October 2024 12,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 4,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 19,988
DEPRECIATION
At 1 November 2023 2,817
Charge for year 5,079
At 31 October 2024 7,896
NET BOOK VALUE
At 31 October 2024 12,092
At 31 October 2023 17,171

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 28,228 16,211

Pooch's Yard - Doggy Day Care Ltd (Registered number: 13691042)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Other debtors includes an overdrawn directors loan account. Interest has been charged at the standard HMRC rate of 2.25%.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,089 3,198
Trade creditors - 2,412
Amounts owed to group undertakings 500 500
Taxation and social security 30,949 15,266
Other creditors 7,956 2,078
43,494 23,454

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 12,080 10,396

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 20,630 -
Between one and five years 22,349 -
42,979 -

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 2,298 -

Deferred
tax
£   
Charge to Income Statement during year 2,298
Balance at 31 October 2024 2,298

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

Pooch's Yard - Doggy Day Care Ltd (Registered number: 13691042)

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

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
Mrs N L Bell
Balance outstanding at start of year 16,211 16,049
Amounts advanced 59,204 42,105
Amounts repaid (47,187 ) (41,943 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 28,228 16,211