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Registered number: 13672305
Miracle K9 Academy Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf
427 Lichfield Road
Birmingham
B6 7SS
Miracle K9 Academy Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Miracle K9 Academy Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 13672305

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,930 |  | 2,205
|  |  | 1,930 |  | 2,205
CURRENT ASSETS
Debtors | 5 | 934 |  | 6,816 |
Cash at bank and in hand |  | 27,601 |  | 12,580 |
|  | 28,535 |  | 19,396 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,023 ) |  | (9,593 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,512 |  | 9,803
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,442 |  | 12,008
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,017 ) |  | (750 )
NET ASSETS |  |  | 11,425 |  | 11,258
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 11,424 |  | 11,257
SHAREHOLDERS' FUNDS |  |  | 11,425 |  | 11,258

Page 1
Page 2
Miracle K9 Academy Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A Moskaliovas Director
18th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Miracle K9 Academy Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Miracle K9 Academy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13672305 . The registered office is 171 Tower Road, Erdington, Birmingham, B23 6GJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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.
2.3. Tangible Fixed Assets and Depreciation
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:

Security Dogs | 10% reducing balance
Office Equipment | 15% reducing balance

2.4. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income
2.5.
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.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
...CONTINUED
Page 3
Page 4
Miracle K9 Academy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. - continued
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
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.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Security Dogs | Office Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 2,000 | 1,072 | 3,072
As at 31 October 2025 | 2,000 | 1,072 | 3,072
Depreciation
As at 1 November 2024 | 564 | 303 | 867
Provided during the period | 144 | 131 | 275
As at 31 October 2025 | 708 | 434 | 1,142
Net Book Value
As at 31 October 2025 | 1,292 | 638 | 1,930
As at 1 November 2024 | 1,436 | 769 | 2,205

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 6,816
Other debtors | 934 |  | -
| 934 |  | 6,816

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Other creditors | 1,883 |  | 982
Taxation and social security | 7,141 |  | 8,611
| 9,023 |  | 9,593

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 10,017 |  | 750

Page 4
Page 5
Miracle K9 Academy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5