REGISTERED NUMBER: 11372849 (England and Wales)

DIOGENES THE DOG LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Hodge

REGISTERED OFFICE:

96 Rodney Road

London

SE17 1BG

REGISTERED NUMBER:

11372849 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

6,329

9,051

CURRENT ASSETS

Stocks

5

66,965

65,783

Debtors

6

61,914

105,988

Cash at bank

60,623

73,540

189,502

245,311

CREDITORS

Amounts falling due within one year

7

40,082

114,931

NET CURRENT ASSETS

149,420

130,380

TOTAL ASSETS LESS CURRENT LIABILITIES

155,749

139,431

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

155,649

139,331

SHAREHOLDERS' FUNDS

155,749

139,431

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 20 November 2025 and were signed by:

S Hodge - Director

1.	STATUTORY INFORMATION

Diogenes The Dog 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

-

in accordance with the property

Fixtures, fittings & equipment

-

25% on cost

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Short

fittings

leasehold

& equipment

Totals

£

£

£

COST

At 1 June 2024

4,629

35,293

39,922

Additions

-

760

760

At 31 May 2025

4,629

36,053

40,682

DEPRECIATION

At 1 June 2024

1,771

29,100

30,871

Charge for year

308

3,174

3,482

At 31 May 2025

2,079

32,274

34,353

NET BOOK VALUE

At 31 May 2025

2,550

3,779

6,329

At 31 May 2024

2,858

6,193

9,051

5.

STOCKS

31.5.25

31.5.24

£

£

Stocks

66,965

65,783

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

7,242

3,649

Amounts owed by associates

37,670

81,548

Other debtors

9,741

8,820

Prepayments and accrued income

7,261

11,971

61,914

105,988

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

11,455

16,729

Tax

10,424

13,081

Social security and other taxes

3,148

1,573

VAT

9,347

6,965

Service charge liability

954

1,278

AMEX credit card

-

529

Directors' current accounts

600

72,244

Accruals and deferred income

4,154

2,532

40,082

114,931

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 June 2024

139,331

Profit for the year

33,518

Dividends

(17,200

)

At 31 May 2025

155,649

10.	ULTIMATE CONTROLLING PARTY

The controlling party is S Hodge.