Company Registration No. 06882674 (England and Wales)
WOOF WEAR LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TR1 2DP
WOOF WEAR LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
WOOF WEAR LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
87,665
135,583
Current assets
Stocks
745,966
688,215
Debtors
5
441,874
394,179
Cash at bank and in hand
44,572
146,052
1,232,412
1,228,446
Creditors: amounts falling due within one year
6
(397,520)
(301,324)
Net current assets
834,892
927,122
Total assets less current liabilities
922,557
1,062,705
Creditors: amounts falling due after more than one year
7
(32,747)
(119,510)
Provisions for liabilities
(10,529)
(21,782)
Net assets
879,281
921,413
Capital and reserves
Called up share capital
60,000
60,000
Share premium account
26,691
26,691
Capital redemption reserve
30,000
30,000
Profit and loss reserves
762,590
804,722
Total equity
879,281
921,413
WOOF WEAR LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 12 February 2026 and are signed on its behalf by:
Mr J C Felton
Director
Company registration number 06882674 (England and Wales)
WOOF WEAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Woof Wear Limited is a private company limited by shares incorporated in England and Wales. The registered office is Athenaeum House, Carminnow Road Ind Estate, BODMIN, Cornwall, England, PL31 1EP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Revenue is recognised for the sale of goods when the entity has transferred the significant risks and rewards of ownership, it is probable that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
Straight Line over 1 years and Straight line over 4 year
Fixtures and fittings
Straight Line over 4 years
Computers
Straight Line over 3 years
Motor vehicles
Straight Line over 4 years
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WOOF WEAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

1.6

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

1.7

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

WOOF WEAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
10
3
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
650,000
50,508
700,508
Amortisation and impairment
At 1 July 2024 and 30 June 2025
650,000
50,508
700,508
Carrying amount
At 30 June 2025
-
0
-
0
-
0
At 30 June 2024
-
0
-
0
-
0
WOOF WEAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
323,968
Additions
14,575
At 30 June 2025
338,543
Depreciation and impairment
At 1 July 2024
188,384
Depreciation charged in the year
62,494
At 30 June 2025
250,878
Carrying amount
At 30 June 2025
87,665
At 30 June 2024
135,583

Fixed assets with a net book value of £55,787 (2024: £81,691) are held under hire purchase contracts.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
408,113
365,566
Other debtors
33,761
28,613
441,874
394,179
WOOF WEAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
178,650
52,611
Trade creditors
67,844
97,713
Taxation and social security
63,246
63,229
Corporation tax
44,102
43,509
Other creditors
43,678
44,262
218,870
248,713

Included in Other creditors is £19,004 (2024: 19,004) which relates to assets held under hire purchase contracts which are secured on the assets to which they relate.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
32,747
81,132
Other creditors
-
0
38,378
32,747
119,510
8
Ultimate Controlling Party

Mr J C Felton and Mrs A V Felton have a controlling interest in the company by virtue of their 100% ordinary shareholding.

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