Company No: 14573222 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.01.2025		31.01.2024
		£		£
Fixed assets
Intangible assets	3	5,401		0
Tangible assets	4	40,799		0
		46,200		0
Current assets
Stocks	5	2,261		0
Debtors	6	16,764		0
Cash at bank and in hand		5,478		13
		24,503		13
Creditors: amounts falling due within one year	7	( 5,206)		( 422)
Net current assets/(liabilities)		19,297		(409)
Total assets less current liabilities		65,497		(409)
Creditors: amounts falling due after more than one year	8	( 149,910)		( 1,575)
Provision for liabilities		21,028		0
Net liabilities		( 63,385)		( 1,984)
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 63,386 )		( 1,985 )
Total shareholder's deficit		( 63,385)		( 1,984)

For the financial year ending 31 January 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Dog Den Products Ltd (registered number: 14573222) were approved and authorised for issue by the Director. They were signed on its behalf by:

S M T Lawson Director

28 October 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Dog Den Products Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Battlesea Hall Battlesea Green, Stradbroke, Eye, IP21 5NE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The current reporting period covers the 12 months from 1 February 2024 to 31 January 2025. The comparative period covered the 13 months from 5 January 2023 to 31 January 2024. As a result, the amounts presented in these financial statements (including the related notes) are not entirely comparable with those of the previous period.

Turnover

Turnover is stated gross of VAT and net of trade discounts. It is recognised when the significant risks and rewards of ownership have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Year ended 31.01.2025		Period from 05.01.2023 to 31.01.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		0

3. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 February 2024	0		0
Additions	5,441		5,441
At 31 January 2025	5,441		5,441
Accumulated amortisation
At 01 February 2024	0		0
Charge for the financial year	40		40
At 31 January 2025	40		40
Net book value
At 31 January 2025	5,401		5,401
At 31 January 2024	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2024	0		0		0		0
Additions	24,844		20,495		1,416		46,755
At 31 January 2025	24,844		20,495		1,416		46,755
Accumulated depreciation
At 01 February 2024	0		0		0		0
Charge for the financial year	2,428		3,233		295		5,956
At 31 January 2025	2,428		3,233		295		5,956
Net book value
At 31 January 2025	22,416		17,262		1,121		40,799
At 31 January 2024	0		0		0		0

5. Stocks

	31.01.2025		31.01.2024
	£		£
Finished goods	2,261		0

6. Debtors

	31.01.2025		31.01.2024
	£		£
Prepayments	177		0
VAT recoverable	16,587		0
	16,764		0

7. Creditors: amounts falling due within one year

	31.01.2025		31.01.2024
	£		£
Trade creditors	2,706		0
Other creditors	2,500		422
	5,206		422

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

	31.01.2025		31.01.2024
	£		£
Amounts owed to director	149,910		1,575

There are no amounts included above in respect of which any security has been given by the small entity.