HAIR OF THE DOG LIMITED


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)

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.

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.

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:

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