Registration number: 9912605

Eddie's Doggy Daycare Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Eddie's Doggy Daycare Limited

Company Information

Director

Mr E J Kirwan

Registered office

494 Woodborough Road Mapperley Nottingham NG3 5HB

Accountants

Rafton Associates Ltd 8 Woodland Close Markfield Leicestershire LE67 9QH

Eddie's Doggy Daycare Limited

(Registration number: 9912605)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	236,080	252,742
Current assets
Debtors	5	328,478	111,226
Cash at bank and in hand		311,256	465,259
		639,734	576,485
Creditors: Amounts falling due within one year	6	(187,467)	(326,209)
Net current assets		452,267	250,276
Total assets less current liabilities		688,347	503,018
Creditors: Amounts falling due after more than one year	6	(5,554)	(28,794)
Provisions for liabilities		(14,217)	(16,368)
Net assets		668,576	457,856
Capital and reserves
Called up share capital	7	100	100
Retained earnings		668,476	457,756
Shareholders' funds		668,576	457,856

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 September 2025
 

......................................... Mr E J Kirwan Director

Eddie's Doggy Daycare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
494 Woodborough Road
Mapperley
Nottingham
NG3 5HB

These financial statements were authorised for issue by the director on 8 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Eddie's Doggy Daycare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Eddie's Doggy Daycare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2023 - 11).

Eddie's Doggy Daycare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	177,967	10,857	168,636	357,460
Additions	-	1,532	20,350	21,882
At 31 December 2024	177,967	12,389	188,986	379,342
Depreciation
At 1 January 2024	27,836	6,205	70,677	104,718
Charge for the year	8,898	1,341	28,305	38,544
At 31 December 2024	36,734	7,546	98,982	143,262
Carrying amount
At 31 December 2024	141,233	4,843	90,004	236,080
At 31 December 2023	150,131	4,652	97,959	252,742

Included within the net book value of land and buildings above is £141,233 (2023 - £150,131) in respect of long leasehold land and buildings.
 

5

Debtors

Current	2024 £	2023 £
Trade debtors	81,062	-
Prepayments	6,543	-
Other debtors	240,873	111,226
	328,478	111,226

Eddie's Doggy Daycare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	23,241	42,825
Trade creditors		3,864	2,282
Taxation and social security		148,445	105,361
Accruals and deferred income		1,950	1,225
Other creditors		9,967	174,516
		187,467	326,209

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	8	5,554	28,794

7	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	5,000	15,000
Hire purchase contracts	554	13,794
	5,554	28,794

Eddie's Doggy Daycare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	10,000	10,000
Hire purchase contracts	13,241	32,825
	23,241	42,825

9

Dividends

Interim dividends paid

		2024 £		2023 £
Interim dividend of £320.00 per each ordinary shares		32,000		32,000

10	Related party transactions

Transactions with the director

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
Mr E J Kirwan
Monies have been loaned to the director at an interest rate of 2.25%. All loans and interest were repaid in full by 27 May 2025	(157,739)	330,826	(58,921)	114,166

Eddie's Doggy Daycare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Director's remuneration

The director's remuneration for the year was as follows:

	2024 £	2023 £
Remuneration	18,000	18,000
Contributions paid to money purchase schemes	100,352	100,352
	118,352	118,352

Dividends paid to the director

		2024 £		2023 £
Mr E J Kirwan
Dividends paid during the year		32,000		32,000

Summary of transactions with all entities with joint control or significant interest

The company is under the same common control as EDDC Properties Ltd and Ark 28 Properties Ltd, all entities being entirely owned by the sole shareholder and director, Mr EJ Kirwan. The company has provided interest free loans to both EDDC Properties Ltd and Ark 28 Properties Ltd and also rents land from EDDC Properties Ltd.
Rent charged during the year ended 31 December 2024 was £10,000 (2023: £10,000). The amount owed by EDDC Properties Ltd to the company as at 31 December 2024 was £126,360 (2023: 111,226). The amount owed by Ark 28 Properties Ltd to the company as at 31 December 2024 was £348 (2023: nil)