Registration number: NI672285

Super Dog Ltd

Contents

Company Information	1
Accountants' Report	2
Abridged Balance Sheet	3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Super Dog Ltd

Company Information

Directors

Mr Ryan Smyth Miss Lauren Smyth

Registered office

12a Balloo Avenue Bangor BT19 7QT

Accountants

Baxterworld Limited Unit 3 Dargan Industrial Park 60-84 Dargan Crescent Belfast Co. Antrim BT3 9JP

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Super Dog Ltd
for the Year Ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Super Dog Ltd for the year ended 30 September 2024 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants (CIMA), we are subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com

This report is made solely to the Board of Directors of Super Dog Ltd, as a body, in accordance with the terms of our engagement letter dated 20 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Super Dog Ltd and state those matters that we have agreed to state to the Board of Directors of Super Dog Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Super Dog Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Super Dog Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Super Dog Ltd. You consider that Super Dog Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Super Dog Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Baxterworld Limited
Unit 3 Dargan Industrial Park
60-84 Dargan Crescent
Belfast
Co. Antrim
BT3 9JP

23 September 2025

Super Dog Ltd

(Registration number: NI672285)
Abridged Balance Sheet as at 30 September 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	8,591	-
Current assets
Debtors	5	24,979	(4,926)
Cash at bank and in hand		20,103	17,223
		45,082	12,297
Prepayments and accrued income		51,629	13,997
Creditors: Amounts falling due within one year		(149,446)	(44,002)
Net current liabilities		(52,735)	(17,708)
Total assets less current liabilities		(44,144)	(17,708)
Accruals and deferred income		(11,079)	(4,763)
Net liabilities		(55,223)	(22,471)
Capital and reserves
Called up share capital	6	4	4
Retained earnings		(55,227)	(22,475)
Shareholders' deficit		(55,223)	(22,471)

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 September 2025 and signed on its behalf by:
 

......................................... Mr Ryan Smyth Director

Super Dog Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
12a Balloo Avenue
Bangor
BT19 7QT
Northern Ireland

These financial statements were authorised for issue by the Board on 23 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 abridged 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 abridged 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.

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:

Super Dog Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

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.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 42 (2023 - 3).

Super Dog Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
Additions	360	10,379	10,739
At 30 September 2024	360	10,379	10,739
Depreciation
Charge for the year	72	2,076	2,148
At 30 September 2024	72	2,076	2,148
Carrying amount
At 30 September 2024	288	8,303	8,591

5

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

6	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary Shares of £1 each	4	4	4	4