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REGISTERED NUMBER: 04680541 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ROYVON DOG TRAINING LIMITED

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROYVON DOG TRAINING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | D James

| Mrs H James

| SECRETARY: | D James

| REGISTERED OFFICE: | Sandy Cottage

| Portsmouth Road

| Esher

| Surrey

| KT10 9AW

| REGISTERED NUMBER: | 04680541 (England and Wales)

| ACCOUNTANTS: | Baker Knoyle Chartered Accountants

| Orbit Business Centre

| Merthyr Tydfil

| CF48 1DL

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

BALANCE SHEET

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,208,898 |  | 387,391 |  |

Investments | 6 | 137,525 |  | 57,408 |  |

1,346,423 |  | 444,799 |  |

CURRENT ASSETS

Debtors | 7 | 403,931 |  | 244,846 |  |

Cash at bank and in hand | 256,238 |  | 761,174 |  |

660,169 |  | 1,006,020 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,215,508 |  | 956,423 |  |

NET CURRENT (LIABILITIES)/ASSETS | (555,339 | ) | 49,597 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 791,084 |  | 494,396 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 671,788 |  | 226,491 |  |

NET ASSETS | 119,296 |  | 267,905 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 118,996 |  | 267,605 |  |

119,296 |  | 267,905 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

BALANCE SHEET - continued

31 DECEMBER 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 10 August 2025 and were signed on its behalf by:

Mrs H James - Director

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Royvon Dog Training 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 as modified by the revaluation of certain assets.

| Turnover

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

| 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.

| Land and buildings | - | 5% on cost and 2% on cost

| Plant and machinery etc | - | 25% on reducing balance and 15% 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.

| 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 3 (2023 - 3 ) .

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 35,000 |  |

| AMORTISATION

| At 1 January 2024

| and 31 December 2024 | 35,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  |

| At 31 December 2023 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 755,890 |  | 113,599 |  | 869,489 |  |

| Additions | 842,513 |  | 987 |  | 843,500 |  |

| At 31 December 2024 | 1,598,403 |  | 114,586 |  | 1,712,989 |  |

| DEPRECIATION

| At 1 January 2024 | 375,492 |  | 106,606 |  | 482,098 |  |

| Charge for year | 20,443 |  | 1,550 |  | 21,993 |  |

| At 31 December 2024 | 395,935 |  | 108,156 |  | 504,091 |  |

| NET BOOK VALUE

| At 31 December 2024 | 1,202,468 |  | 6,430 |  | 1,208,898 |  |

| At 31 December 2023 | 380,398 |  | 6,993 |  | 387,391 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 January 2024 | 57,408 |  |

| Additions | 25,501 |  |

| Revaluations | 54,616 |  |

| At 31 December 2024 | 137,525 |  |

| NET BOOK VALUE

| At 31 December 2024 | 137,525 |  |

| At 31 December 2023 | 57,408 |  |

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

6. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 December 2024 is represented by:

| Other

| investments

£ |

| Valuation in 2022 | (32,185 | ) |

| Valuation in 2021 | (14,382 | ) |

| Valuation in 0 | 80,117 |  |

| Cost | 103,975 |  |

137,525 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed by group undertakings | 147,478 |  | 22,278 |  |

| Other debtors | 256,453 |  | 222,568 |  |

403,931 |  | 244,846 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 98,221 |  | 54,272 |  |

| Trade creditors | 3,747 |  | 627 |  |

| Amounts owed to group undertakings | 1,060,070 |  | 846,664 |  |

| Taxation and social security | 26,469 |  | 17,176 |  |

| Other creditors | 27,001 |  | 37,684 |  |

1,215,508 |  | 956,423 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 671,788 |  | 226,491 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 419,767 |  | 101,466 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | - |  | 3,895 |  |

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Barclays Mortgage | - |  | 279,634 |  |

| The bank borrowings are secured as follows:-

| 1. Joint and several guarantee supported by legal charges over Royvon Kennels, Incline Top, Merthyr Tydfil and Esher Boarding Kennels , Esher, Surrey.

| 2. Cross guarantee and debenture between Royvon Dog Training Limited and Royvon Dog Hotels & Training (Surrey) Limited.

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 | 2023 |

£ | £ |

| D James

| Balance outstanding at start of year | 98,148 |  | 98,253 |  |

| Amounts advanced | 117,824 |  | 98,395 |  |

| Amounts repaid | (98,500 | ) | (98,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 117,472 |  | 98,148 |  |

| Mrs H James

| Balance outstanding at start of year | 98,148 |  | 98,254 |  |

| Amounts advanced | 117,824 |  | 98,394 |  |

| Amounts repaid | (98,500 | ) | (98,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 117,472 |  | 98,148 |  |

ROYVON DOG TRAINING LIMITED (REGISTERED NUMBER: 04680541) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

13. | RELATED PARTY DISCLOSURES

| Control

| The company is controlled by the directors Mr Darren James and Mrs Hannah James.

| The company has Three wholly owned subsidiaries, Royvon Dog Hotels & Training (Merthyr) Limited, Royvon Pals4Pets Limited, Royvon Dog Hotels & Training (Surrey) Limited & Royvon Playhouse Bridgend Limited.

| During the period the company recharged amounts included in other operating income to Royvon Dog Hotels & Training (Surrey) Limited of £48,235 (2023 : £48,235) for rent of Surrey property and £234,451 (2023 : £160,830) for central marketing & administration. As at 31 December 2024 the company owed £836,581 (2023 : £634,378) to Royvon Dog Hotels & Training (Surrey) Limited.

| During the year the company recharged amounts included in other operating income to Royvon Dog Hotels & Training (Merthyr) Limited £70,977 (2023: £43,078) for central marketing & administration. As at 31 December 2024 the company owed £224,715 (2023: £212,286) to Royvon Dog Hotels & Training (Merthyr) Limited.

| During the year the company recharged amounts included in other operating income to Royvon Pals4Pets Limited £nil (2023: £nil) for central marketing & administration. As at 31 December 2024 the company was owed £23,512 (2023: £22,278) from Royvon Pals4Pets Limited.

| During the year the company recharged amounts included in other operating income to Royvon Playhouse Bridgend Limited £30,000 (2023: N/A) for central marketing & administration. As at 31 December 2024 the company was owed £123,966 (2023: N/A) by Royvon Playhouse Bridgend Limited.