Chaperone K9 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 7179671

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,237,500		809,274

			1,237,500		809,274
CURRENT ASSETS
Stocks	5	103,480		82,240
Debtors	6	21,287		39,822
Cash at bank and in hand		257,076		201,566

		381,843		323,628
Creditors: Amounts Falling Due Within One Year	7	(363,102 )		(515,382 )

NET CURRENT ASSETS (LIABILITIES)			18,741		(191,754 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,256,241		617,520

Creditors: Amounts Falling Due After More Than One Year	8		(1,006,747 )		(398,047 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(20,496 )		(21,789 )

NET ASSETS			228,998		197,684

CAPITAL AND RESERVES
Called up share capital	9		150		150
Profit and Loss Account			228,848		197,534

SHAREHOLDERS' FUNDS			228,998		197,684

Page 1

Page 2

Chaperone K9 Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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

Mr Richard Osborn

Director

30/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Chaperone K9 Limited Registered number 7179671 is a limited by shares company incorporated in England & Wales. The Registered Office is 83 Carlton Drive, Wigston, Leicester, LE18 1DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Kennels and Indoor Training Facility	In equal annual instalments over 30 years.
Motor Vehicles	20% per annum. on the reducing balance
Fixtures & Fittings	20% per annum. on the reducing balance

2.4. Stocks and Work in Progress

Stock relates to dogs which for the purpose of these financial accounts are valued at the lower of cost and net realisable value. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads associated with their training and wellbeing.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	4	3
Dog Care and Training	12	9

	16	12

4. Tangible Assets

	Kennels and Indoor Training Facility	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	920,906	159,742	102,139	1,182,787
Additions	446,962	-	49,266	496,228

As at 31 March 2025	1,367,868	159,742	151,405	1,679,015

...CONTINUED

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Chaperone K9 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	198,791	105,512	69,210	373,513
Provided during the period	41,036	10,845	16,121	68,002

As at 31 March 2025	239,827	116,357	85,331	441,515

Net Book Value
As at 31 March 2025	1,128,041	43,385	66,074	1,237,500

As at 1 April 2024	722,115	54,230	32,929	809,274

5. Stocks

	2025	2024
	£	£
Stock - dogs	103,480	82,240

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,771	26,937
Prepayments and accrued income	4,344	6,146
Staff loan	3,600	2,400
VAT Repayable	4,572	4,339

	21,287	39,822

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	65,699	150,215
Bank loans and overdrafts	4,365	8,437
Corporation tax	13,049	22,931
Other taxes and social security	4,994	4,478
Pension contributions payable	1,045	965
Accruals	1,450	7,356
Customers' deposits	272,500	321,000

	363,102	515,382

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	5,816
Directors loan account	1,006,747	392,231

	1,006,747	398,047

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	150	150

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Chaperone K9 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Ultimate Controlling Party

The company's ultimate controlling party is Richard Osborn by virtue of his ownership of 100% of the issued equity share capital in the company..