REGISTERED NUMBER: 04716799 (England and Wales)

Financial Statements for the Year Ended 31 January 2025

for

Cyberdog UK Limited

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Miss T Davy

SECRETARY:

S Vlahos

REGISTERED OFFICE:

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

REGISTERED NUMBER:

04716799 (England and Wales)

ACCOUNTANTS:

BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

FIXED ASSETS

Tangible assets

4

39,956

28,775

CURRENT ASSETS

Stocks

5

10,771

16,226

Debtors

6

419,712

302,612

Cash at bank and in hand

198,085

332,470

628,568

651,308

CREDITORS

Amounts falling due within one year

7

(269,480

)

(255,138

)

NET CURRENT ASSETS

359,088

396,170

TOTAL ASSETS LESS CURRENT LIABILITIES

399,044

424,945

CREDITORS

Amounts falling due after more than one year

8

(50,000

)

(90,000

)

NET ASSETS

349,044

334,945

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

348,944

334,845

SHAREHOLDERS' FUNDS

349,044

334,945

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2025 and were signed by:

Miss T Davy - Director

1.	STATUTORY INFORMATION

Cyberdog UK 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 each asset over its estimated useful life.

Short leasehold

-

Over the lease period

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks 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 Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors recieivable/payable within one year

Debtors and creditors with no stated interest rate and reciveable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 36 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 February 2024

99,000

-

386,823

485,823

Additions

-

24,500

-

24,500

At 31 January 2025

99,000

24,500

386,823

510,323

DEPRECIATION

At 1 February 2024

79,200

-

377,848

457,048

Charge for year

4,950

6,125

2,244

13,319

At 31 January 2025

84,150

6,125

380,092

470,367

NET BOOK VALUE

At 31 January 2025

14,850

18,375

6,731

39,956

At 31 January 2024

19,800

-

8,975

28,775

5.

STOCKS

31.1.25

31.1.24

£

£

Finished goods

10,771

16,226

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

-

16,299

Other debtors

25,381

45,461

Amex

Account

45,494

19,918

Rent deposit

19,510

19,510

Shopify

157,543

111,101

Global Payments

77,519

40,381

Director's current account

94,265

49,942

419,712

302,612

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

312

318

Trade creditors

59,875

49,218

Tax

97,177

78,394

Social security and other taxes

12,446

12,855

VAT

91,917

106,335

Pension

4,753

5,018

Accrued expenses

3,000

3,000

269,480

255,138

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

50,000

90,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary shares

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 February 2024

334,845

Profit for the year

169,094

Dividends

(154,995

)

At 31 January 2025

348,944