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REGISTERED NUMBER: 08667727 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BBD HOME TRAINING LIMITED

BBD HOME TRAINING LIMITED (REGISTERED NUMBER: 08667727)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

BBD HOME TRAINING LIMITED (REGISTERED NUMBER: 08667727)

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,107 |  | 1,149 |  |

CURRENT ASSETS

Debtors | 5 | 17,325 |  | 26,510 |  |

Cash at bank | 5,547 |  | 4,701 |  |

22,872 |  | 31,211 |  |

CREDITORS

Amounts falling due within one year | 6 | (37,838 | ) | (29,596 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (14,966 | ) | 1,615 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (13,859 | ) | 2,764 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (21,244 | ) | (28,559 | ) |

PROVISIONS FOR LIABILITIES | (210 | ) | (218 | ) |

NET LIABILITIES | (35,313 | ) | (26,013 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (35,413 | ) | (26,113 | ) |

(35,313 | ) | (26,013 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BBD HOME TRAINING LIMITED (REGISTERED NUMBER: 08667727)

STATEMENT OF FINANCIAL POSITION - continued

31 AUGUST 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

L W Hardy - Director

BBD HOME TRAINING LIMITED (REGISTERED NUMBER: 08667727)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| BBD HOME TRAINING LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08667727

| Registered office: | 259 Ubberley Road

| Bentilee

| Stoke-On-Trent

| Staffordshire

| ST2 0EP

| The principal activity of the company during the year was that of dog trainers and therapists.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| GOING CONCERN

| The accounts have been prepared on the going concern basis. The directors believe this to be appropriate as they have expressed their willingness to support the business for the foreseeable future.

| REVENUE RECOGNITION

| The company provides dog training and therapy services. Revenue is recognised in the accounting period in which the services are rendered.

| TANGIBLE FIXED ASSETS

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

BBD HOME TRAINING LIMITED (REGISTERED NUMBER: 08667727)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic fife of that asset as follows:

| Office equipment - 25% reducing balance

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| FINANCIAL INSTRUMENTS

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

BBD HOME TRAINING LIMITED (REGISTERED NUMBER: 08667727)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| CORPORATION TAX

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| COST

| At 1 September 2024 | 4,371 |  |

| Additions | 999 |  |

| At 31 August 2025 | 5,370 |  |

| DEPRECIATION

| At 1 September 2024 | 3,222 |  |

| Charge for year | 1,041 |  |

| At 31 August 2025 | 4,263 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,107 |  |

| At 31 August 2024 | 1,149 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other debtors | 5,281 |  | 6,277 |  |

| Directors' loan accounts | 12,044 |  | 20,233 |  |

17,325 |  | 26,510 |  |

BBD HOME TRAINING LIMITED (REGISTERED NUMBER: 08667727)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 17,372 |  | 16,793 |  |

| Other loans | 12,910 |  | 3,714 |  |

| Trade creditors | 1,739 |  | 153 |  |

| Social security and other taxes | 185 |  | 393 |  |

| VAT | 4,332 |  | 7,826 |  |

| Accruals and deferred income | 1,300 |  | 717 |  |

37,838 |  | 29,596 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans - 1-2 years | - |  | 2,927 |  |

| Other loans - 1-2 years | 5,185 |  | 4,388 |  |

| Other loans - 2-5 years | 16,059 |  | 21,244 |  |

21,244 |  | 28,559 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| L W Hardy

| Balance outstanding at start of year | 20,233 |  | 23,297 |  |

| Amounts advanced | 16,434 |  | 14,495 |  |

| Amounts repaid | (24,623 | ) | (17,559 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,044 |  | 20,233 |  |

| By virtue of the loan account, taxation exists under section 455 of CTA 2010 in the sum of £4,065 which will be repaid or discharged when the loan is repaid. It is anticipated that none of the loan will be repaid within nine months of the year end and, as such, a provision for the taxation has been made.

9. | EVENTS AFTER THE END OF THE REPORTING PERIOD

| There were no significant events up to the date of approval of the financial statements by the Board.

10. | GOING CONCERN

| The accounts have been prepared on the going concern basis. The directors believe this to be appropriate as they have expressed their willingness to support the business for the foreseeable future.