THE CHOCOLATE DOGS COMPANY LIMITED


Directors	FOY, Charlotte Louise
	FOY, James Edward


Registered Address	The White Horse White Horse Lane
	Birstall
	Leicester
	LE4 4EF


Registered Number	06694312 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		60,418		64,927
			60,418		64,927
Current assets
Stocks	4	18,689		18,689
Debtors	5	9,387		17,636
Cash at bank and on hand		77,536		68,119
		105,612		104,444
Creditors amounts falling due within one year	6	(163,862)		(122,277)
Net current assets (liabilities)			(58,250)		(17,833)
Total assets less current liabilities			2,168		47,094
Creditors amounts falling due after one year	7		(1,667)		(11,667)
Net assets			501		35,427
Capital and reserves
Called up share capital			3		3
Profit and loss account			498		35,424
Shareholders' funds			501		35,427

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 12 December 2025, and are signed on its behalf by:

FOY, Charlotte Louise
Director

FOY, James Edward
Director

Registered Company No. 06694312

THE CHOCOLATE DOGS COMPANY LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	20	-
Vehicles	20	-
Office Equipment	20	-

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	31		26

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	37,546	128,247	27,245	8,853	201,891
Additions	-	231	-	1,598	1,829
At 31 March 25	37,546	128,478	27,245	10,451	203,720
Depreciation and impairment
At 01 April 24	916	120,608	13,295	2,145	136,964
Charge for year	458	1,555	2,790	1,535	6,338
At 31 March 25	1,374	122,163	16,085	3,680	143,302
Net book value
At 31 March 25	36,172	6,315	11,160	6,771	60,418
At 31 March 24	36,630	7,639	13,950	6,708	64,927

4.	Stocks

	2025	2024
	£	£
Other stocks	18,689	18,689
Total	18,689	18,689

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	8,600	17,636
Prepayments and accrued income	787	-
Total	9,387	17,636

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	52,631	60,045
Bank borrowings and overdrafts	10,000	10,000
Taxation and social security	71,851	43,014
Other creditors	26,380	7,468
Accrued liabilities and deferred income	3,000	1,750
Total	163,862	122,277


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,667	11,667
Total	1,667	11,667