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Registered number: 11920201
The Three Spaniels Ltd
Financial Statements
For The Year Ended 30 April 2025
The Three Spaniels Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Three Spaniels Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11920201

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,699 |  | 15,874
|  |  | 12,699 |  | 15,874
CURRENT ASSETS
Debtors | 5 | - |  | 598 |
Cash at bank and in hand |  | 6,790 |  | 6,350 |
|  | 6,790 |  | 6,948 |
Creditors: Amounts Falling Due Within One Year | 6 | (23,697 ) |  | (23,369 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,907 ) |  | (16,421 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,208 ) |  | (547 )
NET LIABILITIES |  |  | (4,208 ) |  | (547 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (4,210 ) |  | (549 )
SHAREHOLDERS' FUNDS |  |  | (4,208) |  | (547)

Page 1
Page 2
The Three Spaniels Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 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

David Hudson Director | Miranda Hudson Director
2 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Three Spaniels Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
The Three Spaniels Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11920201 . The registered office is Penlan Ganol, Cwrtnewydd, Llanybydder, SA40 9YN.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. Unfortunately, due to a particularly wet summer, the company's turnover dropped slightly. Added to that, the directors started to receive a small remuneration from the company. These two factors resulted in a loss for the year, which means the company still has a net deficit. However, the directors have been working to increase the turnover of the company and it is anticipated that the deficit will be at least reduced, if not cleared in the next year. The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern and therefore the going concern basis is deemed appropriate.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements | 20% reducing balance
Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance

Page 3
Page 4
The Three Spaniels Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets

| Land & Property
--- | ---
| Improvements | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | 2,392 | 34,644 | 10,500 | 47,536
As at 30 April 2025 | 2,392 | 34,644 | 10,500 | 47,536
Depreciation
As at 1 May 2024 | 1,412 | 23,191 | 7,059 | 31,662
Provided during the period | 196 | 2,291 | 688 | 3,175
As at 30 April 2025 | 1,608 | 25,482 | 7,747 | 34,837
Net Book Value
As at 30 April 2025 | 784 | 9,162 | 2,753 | 12,699
As at 1 May 2024 | 980 | 11,453 | 3,441 | 15,874

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 598

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 23,592 |  | 23,369
Taxation and social security | 105 |  | -
| 23,697 |  | 23,369

Included in other creditors is a loan from the directors of £22,603 (2024 - £22,613).
This loan is interst free and repayable on demand.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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