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REGISTERED NUMBER: SC449962 (Scotland)












Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Bulldog-Sports Ltd

Bulldog-Sports Ltd (Registered number: SC449962)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bulldog-Sports Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Mr J Longmuir





REGISTERED OFFICE: Q Court
3 Quality Street
Edinburgh
EH4 5BP





REGISTERED NUMBER: SC449962 (Scotland)





ACCOUNTANTS: S&W Partners (Newcastle) Limited
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NE1 1RN

Bulldog-Sports Ltd (Registered number: SC449962)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 - 1,600

CURRENT ASSETS
Stocks 269,606 315,724
Debtors 6 1,402 4,814
271,008 320,538
CREDITORS
Amounts falling due within one year 7 (319,799 ) (451,641 )
NET CURRENT LIABILITIES (48,791 ) (131,103 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(48,791

)

(129,503

)

CREDITORS
Amounts falling due after more than one
year

8

(237,339

)

(227,224

)

PROVISIONS FOR LIABILITIES (508 ) (508 )
NET LIABILITIES (286,638 ) (357,235 )

CAPITAL AND RESERVES
Called up share capital 1 1
Profit and loss account (286,639 ) (357,236 )
(286,638 ) (357,235 )

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 director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:





Mr J Longmuir - Director


Bulldog-Sports Ltd (Registered number: SC449962)

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

1. STATUTORY INFORMATION

Bulldog-Sports Ltd is a private company, limited by shares , registered in Scotland. 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 6 ) .

Bulldog-Sports Ltd (Registered number: SC449962)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 22,078
DEPRECIATION
At 1 January 2024 20,478
Charge for year 1,600
At 31 December 2024 22,078
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 1,600

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,402 4,814

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 60,373 70,409
Trade creditors 245,829 356,297
Amounts owed to group undertakings - 8,840
Taxation and social security 12,386 16,095
Other creditors 1,211 -
319,799 451,641

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 4,409 14,947
Other creditors 232,930 212,277
237,339 227,224

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 17,701 17,701

10. PARENT COMPANY

The ultimate parent company is Tre Kronor Ltd, a company registered in Scotland.
Tre Kronor Ltd is controlled by the director, Mr Jaimie Longmuir.