REGISTERED NUMBER: 05351898 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

BLACK DOG DESIGN AND PRODUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G M Cash

J A Hemmings

Mrs W Cash

SECRETARY:

Mr G M Cash

REGISTERED OFFICE:

159 High Street

Barnet

Hertfordshire

EN5 5SU

REGISTERED NUMBER:

05351898 (England and Wales)

FIXED ASSETS

Tangible assets

4

69,057

69,562

Investments

5

57

57

69,114

69,619

CURRENT ASSETS

Stocks & Work in Progress

11,387

10,165

Debtors

6

1,262,947

966,443

Cash at bank

700,594

498,444

1,974,928

1,475,052

CREDITORS

Amounts falling due within one year

7

(569,349

)

(382,743

)

NET CURRENT ASSETS

1,405,579

1,092,309

TOTAL ASSETS LESS CURRENT LIABILITIES

1,474,693

1,161,928

PROVISIONS FOR LIABILITIES

(13,519

)

(12,823

)

NET ASSETS

1,461,174

1,149,105

CAPITAL AND RESERVES

Called up share capital

10,003

10,003

Capital redemption reserve

2

2

Retained earnings

1,451,169

1,139,100

1,461,174

1,149,105

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

Mr G M Cash - Director

1.	STATUTORY INFORMATION

Black Dog Design and Production 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.

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks & work in progress 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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme, under the auto enrolment regulations. Contributions payable 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 26 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

841,875

Additions

33,852

At 28 February 2025

875,727

DEPRECIATION

At 1 March 2024

772,313

Charge for year

34,357

At 28 February 2025

806,670

NET BOOK VALUE

At 28 February 2025

69,057

At 29 February 2024

69,562

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

24,534

DEPRECIATION

At 1 March 2024

and 28 February 2025

24,534

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2024

and 28 February 2025

57

NET BOOK VALUE

At 28 February 2025

57

At 29 February 2024

57

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

833,615

604,532

Other debtors

329,332

261,911

1,162,947

866,443

Amounts falling due after more than one year:

Other debtors

100,000

100,000

Aggregate amounts

1,262,947

966,443

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

106,497

81,396

Amounts owed to group undertakings

7,141

80,964

Taxation and social security

335,220

177,312

Other creditors

120,491

43,071

569,349

382,743

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

Mr G M Cash

Balance outstanding at start of year

33,144

54,912

Amounts advanced

50,413

71,502

Amounts repaid

(45,270

)

(93,270

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

38,287

33,144

The loan was repaid in full within 9 months of the company's year end.

9.	SUBSIDIARY COMPANY

Blackdog Creative PTY Limited is a 100% owned subsidiary company, incorporated in Australia on 26th May 2017.

10.	GROUP ACCOUNTS

The Company is exempt from the requirement to prepare group financial statements