THE UK DOG BREEDING ACADEMY LTD


Directors	HAMILTON, David
	HAMILTON, Jonathan Robert


Registered Address	Unit 16 The Mead Business Centre
	Mead Lane
	Hertford
	SG13 7BJ


Registered Number	09378191 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		220,415		240,676
Investments	5		3,878,389		2,922,301
			4,098,804		3,162,977
Current assets
Stocks	6	105,813		33,958
Debtors		971,102		1,489,195
Cash at bank and on hand		269,379		674,908
		1,346,294		2,198,061
Creditors amounts falling due within one year	7	(258,302)		(173,961)
Net current assets (liabilities)			1,087,992		2,024,100
Total assets less current liabilities			5,186,796		5,187,077
Net assets			5,186,796		5,187,077
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,186,696		5,186,977
Shareholders' funds			5,186,796		5,187,077

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2025, and are signed on its behalf by:

HAMILTON, David
Director

HAMILTON, Jonathan Robert
Director

Registered Company No. 09378191

THE UK DOG BREEDING ACADEMY LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		16

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 February 24	80,000	80,000
At 31 January 25	80,000	80,000
Amortisation and impairment
At 01 February 24	80,000	80,000
At 31 January 25	80,000	80,000
Net book value
At 31 January 25	-	-
At 31 January 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 24	288,688	144,417	29,924	463,029
Additions	24,503	-	8,047	32,550
At 31 January 25	313,191	144,417	37,971	495,579
Depreciation and impairment
At 01 February 24	137,223	66,427	18,703	222,353
Charge for year	33,752	15,598	3,461	52,811
At 31 January 25	170,975	82,025	22,164	275,164
Net book value
At 31 January 25	142,216	62,392	15,807	220,415
At 31 January 24	151,465	77,990	11,221	240,676

5.	Fixed asset investments

	Investments in groups¹	Loans to groups²	Other loans³	Total
	£	£	£	£
Cost or valuation
At 01 February 24	250	2,717,051	205,000	2,922,301
Additions	-	570,000	632,143	1,202,143
Disposals	-	(121,555)	(124,500)	(246,055)
At 31 January 25	250	3,165,496	712,643	3,878,389
Net book value
At 31 January 25	250	3,165,496	712,643	3,878,389
At 31 January 24	250	2,717,051	205,000	2,922,301

	Notes
	¹Investments in group undertakings and participating interests ²Loans to group undertakings and participating interests ³Other loans classified under investments

6.	Stocks

	2025	2024
	£	£
Work in progress	75,000	-
Finished goods	30,813	33,958
Total	105,813	33,958

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	10,555	22,190
Amounts owed to related parties	117,707	-
Taxation and social security	32,189	85,921
Accrued liabilities and deferred income	97,851	65,850
Total	258,302	173,961


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.