Doggies Daycare Limited 28/02/2025 iXBRL

Company registration number: 13736289

Doggies Daycare Limited

Unaudited filleted financial statements

28 February 2025

Doggies Daycare Limited

Contents

Statement of financial position

Notes to the financial statements

Doggies Daycare Limited

Statement of financial position

28 February 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	59,923		28,118
		_______		_______
			59,923		28,118

Current assets
Debtors	6	49,489		-
Cash at bank and in hand		2,931		11,441
		_______		_______
		52,420		11,441
Creditors: amounts falling due
within one year	7	( 39,353)		( 17,688)
		_______		_______
Net current assets/(liabilities)			13,067		( 6,247)
			_______		_______
Total assets less current liabilities			72,990		21,871

Creditors: amounts falling due
after more than one year	8		( 54,193)		( 15,173)

Provisions for liabilities			( 14,980)		-

			_______		_______
Net assets			3,817		6,698
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			3,816		6,697
			_______		_______
Shareholder funds			3,817		6,698
			_______		_______

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 04 August 2025 , and are signed on behalf of the board by:

Mr T A Hughes

Director

Company registration number: 13736289

Doggies Daycare Limited

Notes to the financial statements

Year ended 28 February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12 Crown Lane, Chislehurst, BR7 5PL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	10 %	straight line
Fittings fixtures and equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 4 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 29 February 2024	32,500	916	-	33,416
Additions	-	-	44,665	44,665
	_______	_______	_______	_______
At 28 February 2025	32,500	916	44,665	78,081
	_______	_______	_______	_______
Depreciation
At 29 February 2024	5,145	153	-	5,298
Charge for the year	3,250	305	9,305	12,860
	_______	_______	_______	_______
At 28 February 2025	8,395	458	9,305	18,158
	_______	_______	_______	_______
Carrying amount
At 28 February 2025	24,105	458	35,360	59,923
	_______	_______	_______	_______
At 28 February 2024	27,355	763	-	28,118
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	49,489	-
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other Loans	7,970	-
Corporation tax	10,677	4,114
Social security and other taxes	4,561	4,140
Other creditors	16,145	9,434
	_______	_______
	39,353	17,688
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	54,193	15,173
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr T A Hughes	( 1,323)	32,960	-	31,637
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr T A Hughes	( 12,743)	-	11,420	( 1,323)
		_______	_______	_______	_______

The loan is provided on an interest free basis and is repayable on demand.

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	Year	Year	Year	Year
	ended	ended	ended	ended
	2025	2024	2025	2024
	£	£	£	£
Doggies Salon Ltd - loan	5,000	-	5,000	-
	_______	_______	_______	_______