2024-04-01 2025-03-31 2025-03-31 false 04773006 HAIR OF THE DOG LIMITED 2025-12-02 56302 false iso4217:GBP xbrli:pure 04773006 2024-03-31 04773006 2025-03-31 04773006 2024-04-01 2025-03-31 04773006 2023-03-31 04773006 2024-03-31 04773006 2023-04-01 2024-03-31 04773006 bus:SmallEntities 2024-04-01 2025-03-31 04773006 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04773006 bus:FullAccounts 2024-04-01 2025-03-31 04773006 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04773006 core:WithinOneYear 2025-03-31 04773006 core:AfterOneYear 2025-03-31 04773006 core:WithinOneYear 2024-03-31 04773006 core:AfterOneYear 2024-03-31 04773006 core:ShareCapital 2025-03-31 04773006 core:SharePremium 2025-03-31 04773006 core:RevaluationReserve 2025-03-31 04773006 core:OtherReservesSubtotal 2025-03-31 04773006 core:RetainedEarningsAccumulatedLosses 2025-03-31 04773006 core:ShareCapital 2024-03-31 04773006 core:SharePremium 2024-03-31 04773006 core:RevaluationReserve 2024-03-31 04773006 core:OtherReservesSubtotal 2024-03-31 04773006 core:RetainedEarningsAccumulatedLosses 2024-03-31 04773006 core:LandBuildings 2025-03-31 04773006 core:PlantMachinery 2025-03-31 04773006 core:Vehicles 2025-03-31 04773006 core:FurnitureFittings 2025-03-31 04773006 core:OfficeEquipment 2025-03-31 04773006 core:NetGoodwill 2025-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 04773006 core:ListedExchangeTraded 2025-03-31 04773006 core:UnlistedNon-exchangeTraded 2025-03-31 04773006 core:LandBuildings 2024-03-31 04773006 core:PlantMachinery 2024-03-31 04773006 core:Vehicles 2024-03-31 04773006 core:FurnitureFittings 2024-03-31 04773006 core:OfficeEquipment 2024-03-31 04773006 core:NetGoodwill 2024-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 04773006 core:ListedExchangeTraded 2024-03-31 04773006 core:UnlistedNon-exchangeTraded 2024-03-31 04773006 core:LandBuildings 2024-04-01 2025-03-31 04773006 core:PlantMachinery 2024-04-01 2025-03-31 04773006 core:Vehicles 2024-04-01 2025-03-31 04773006 core:FurnitureFittings 2024-04-01 2025-03-31 04773006 core:OfficeEquipment 2024-04-01 2025-03-31 04773006 core:NetGoodwill 2024-04-01 2025-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 04773006 core:ListedExchangeTraded 2024-04-01 2025-03-31 04773006 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 04773006 core:MoreThanFiveYears 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments 2025-03-31 04773006 core:Non-currentFinancialInstruments 2024-03-31 04773006 dpl:CostSales 2024-04-01 2025-03-31 04773006 dpl:DistributionCosts 2024-04-01 2025-03-31 04773006 core:LandBuildings 2024-04-01 2025-03-31 04773006 core:PlantMachinery 2024-04-01 2025-03-31 04773006 core:Vehicles 2024-04-01 2025-03-31 04773006 core:FurnitureFittings 2024-04-01 2025-03-31 04773006 core:OfficeEquipment 2024-04-01 2025-03-31 04773006 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 04773006 core:NetGoodwill 2024-04-01 2025-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 04773006 dpl:GroupUndertakings 2024-04-01 2025-03-31 04773006 dpl:ParticipatingInterests 2024-04-01 2025-03-31 04773006 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 04773006 core:ListedExchangeTraded 2024-04-01 2025-03-31 04773006 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 04773006 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 04773006 dpl:CostSales 2023-04-01 2024-03-31 04773006 dpl:DistributionCosts 2023-04-01 2024-03-31 04773006 core:LandBuildings 2023-04-01 2024-03-31 04773006 core:PlantMachinery 2023-04-01 2024-03-31 04773006 core:Vehicles 2023-04-01 2024-03-31 04773006 core:FurnitureFittings 2023-04-01 2024-03-31 04773006 core:OfficeEquipment 2023-04-01 2024-03-31 04773006 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 04773006 core:NetGoodwill 2023-04-01 2024-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 04773006 dpl:GroupUndertakings 2023-04-01 2024-03-31 04773006 dpl:ParticipatingInterests 2023-04-01 2024-03-31 04773006 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 04773006 core:ListedExchangeTraded 2023-04-01 2024-03-31 04773006 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 04773006 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 04773006 core:NetGoodwill 2025-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 04773006 core:LandBuildings 2025-03-31 04773006 core:PlantMachinery 2025-03-31 04773006 core:Vehicles 2025-03-31 04773006 core:FurnitureFittings 2025-03-31 04773006 core:OfficeEquipment 2025-03-31 04773006 core:AfterOneYear 2025-03-31 04773006 core:WithinOneYear 2025-03-31 04773006 core:ListedExchangeTraded 2025-03-31 04773006 core:UnlistedNon-exchangeTraded 2025-03-31 04773006 core:ShareCapital 2025-03-31 04773006 core:SharePremium 2025-03-31 04773006 core:RevaluationReserve 2025-03-31 04773006 core:OtherReservesSubtotal 2025-03-31 04773006 core:RetainedEarningsAccumulatedLosses 2025-03-31 04773006 core:NetGoodwill 2024-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 04773006 core:LandBuildings 2024-03-31 04773006 core:PlantMachinery 2024-03-31 04773006 core:Vehicles 2024-03-31 04773006 core:FurnitureFittings 2024-03-31 04773006 core:OfficeEquipment 2024-03-31 04773006 core:AfterOneYear 2024-03-31 04773006 core:WithinOneYear 2024-03-31 04773006 core:ListedExchangeTraded 2024-03-31 04773006 core:UnlistedNon-exchangeTraded 2024-03-31 04773006 core:ShareCapital 2024-03-31 04773006 core:SharePremium 2024-03-31 04773006 core:RevaluationReserve 2024-03-31 04773006 core:OtherReservesSubtotal 2024-03-31 04773006 core:RetainedEarningsAccumulatedLosses 2024-03-31 04773006 core:NetGoodwill 2023-03-31 04773006 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 04773006 core:LandBuildings 2023-03-31 04773006 core:PlantMachinery 2023-03-31 04773006 core:Vehicles 2023-03-31 04773006 core:FurnitureFittings 2023-03-31 04773006 core:OfficeEquipment 2023-03-31 04773006 core:AfterOneYear 2023-03-31 04773006 core:WithinOneYear 2023-03-31 04773006 core:ListedExchangeTraded 2023-03-31 04773006 core:UnlistedNon-exchangeTraded 2023-03-31 04773006 core:ShareCapital 2023-03-31 04773006 core:SharePremium 2023-03-31 04773006 core:RevaluationReserve 2023-03-31 04773006 core:OtherReservesSubtotal 2023-03-31 04773006 core:RetainedEarningsAccumulatedLosses 2023-03-31 04773006 core:AfterOneYear 2024-04-01 2025-03-31 04773006 core:WithinOneYear 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:CostValuation 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 04773006 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 04773006 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 04773006 core:Non-currentFinancialInstruments core:CostValuation 2024-03-31 04773006 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-31 04773006 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-31 04773006 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-31 04773006 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-31 04773006 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-31 04773006 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-31 04773006 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-31 04773006 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-31 04773006 bus:Director1 2024-04-01 2025-03-31 04773006 bus:Director2 2024-04-01 2025-03-31 04773006 core:FurnitureFittingsToolsEquipment 2024-03-31 04773006 core:FurnitureFittingsToolsEquipment 2025-03-31 04773006 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31

HAIR OF THE DOG LIMITED

Registered Number
04773006
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

HAIR OF THE DOG LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | DOWD, Callum Macleod
| SLATER, Joanne Elizabeth

Company Secretary | SLATER, Joanne Elizabeth

Registered Address | 4 North Street
| Carshalton
| SM5 2HU

Registered Number | 04773006 (England and Wales)

HAIR OF THE DOG LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,910,256 |  |  |  | 1,922,831
|  |  |  | 1,910,256 |  |  |  | 1,922,831
Current assets |  |  |  |  |  |  |  |
Debtors |  | 13,922 |  |  |  | 21,547 |  |
Cash at bank and on hand |  | 63,677 |  |  |  | 88,345 |  |
|  | 77,599 |  |  |  | 109,892 |  |
Creditors amounts falling due within one year | 4 | (723,385) |  |  |  | (772,146) |  |
Net current assets (liabilities) |  |  |  | (645,786) |  |  |  | (662,254)
Total assets less current liabilities |  |  |  | 1,264,470 |  |  |  | 1,260,577
Creditors amounts falling due after one year | 5 |  |  | (27,998) |  |  |  | (31,012)
Provisions for liabilities | 7 |  |  | (225,202) |  |  |  | (225,202)
Net assets |  |  |  | 1,011,270 |  |  |  | 1,004,363
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 768,056 |  |  |  | 768,056
Profit and loss account |  |  |  | 243,114 |  |  |  | 236,207
Shareholders' funds |  |  |  | 1,011,270 |  |  |  | 1,004,363

- 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 2 December 2025, and are signed on its behalf by:
DOWD, Callum Macleod Director
SLATER, Joanne Elizabeth Director Registered Company No. 04773006

HAIR OF THE DOG LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25
| Office Equipment | 33

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 41 |  | 41

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 1,866,879 |  | 97,489 |  | 60,331 |  | 41,365 |  | 1,793 |  | 2,067,857
| At 31 March 25 | 1,866,879 |  | 97,489 |  | 60,331 |  | 41,365 |  | 1,793 |  | 2,067,857
| Depreciation and impairment
| At 01 April 24 | - |  | 84,892 |  | 29,984 |  | 29,608 |  | 542 |  | 145,026
| Charge for year | - |  | 12,575 |  | - |  | - |  | - |  | 12,575
| At 31 March 25 | - |  | 97,467 |  | 29,984 |  | 29,608 |  | 542 |  | 157,601
| Net book value
| At 31 March 25 | 1,866,879 |  | 22 |  | 30,347 |  | 11,757 |  | 1,251 |  | 1,910,256
| At 31 March 24 | 1,866,879 |  | 12,597 |  | 30,347 |  | 11,757 |  | 1,251 |  | 1,922,831

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 48,843 |  | 76,515
| Bank borrowings and overdrafts | 402,144 |  | 448,264
| Taxation and social security | 49,561 |  | 39,347
| Other creditors | 222,837 |  | 208,020
| Total | 723,385 |  | 772,146

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 27,998 |  | 31,012
| Total | 27,998 |  | 31,012

6. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 27,998 |  | 31,012

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 225,202 |  | 225,202
| Total | 225,202 |  | 225,202