REGISTERED NUMBER: 12723478 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

BIG DOG COFFEE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H J Williams

REGISTERED OFFICE:

30 Beynon Street

Newbridge

Caerphilly

NP11 4GH

REGISTERED NUMBER:

12723478 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

4

85,320

76,181

CURRENT ASSETS

Stocks

5

27,212

7,000

Debtors

6

43,098

3,952

Cash at bank

96,483

82,864

166,793

93,816

CREDITORS

Amounts falling due within one year

7

(56,063

)

(58,527

)

NET CURRENT ASSETS

110,730

35,289

TOTAL ASSETS LESS CURRENT LIABILITIES

196,050

111,470

CREDITORS

Amounts falling due after more than one year

8

(9,428

)

-

NET ASSETS

186,622

111,470

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

186,621

111,469

SHAREHOLDERS' FUNDS

186,622

111,470

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

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

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

H J Williams - Director

1.	STATUTORY INFORMATION

Big Dog Coffee Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

57,840

62,109

-

369

120,318

Additions

27,030

-

11,000

839

38,869

At 31 July 2025

84,870

62,109

11,000

1,208

159,187

DEPRECIATION

At 1 August 2024

20,285

23,730

-

122

44,137

Charge for year

16,147

9,595

3,630

358

29,730

At 31 July 2025

36,432

33,325

3,630

480

73,867

NET BOOK VALUE

At 31 July 2025

48,438

28,784

7,370

728

85,320

At 31 July 2024

37,555

38,379

-

247

76,181

5.

STOCKS

2025

2024

£

£

Stocks

27,212

7,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,098

2,500

Other debtors

-

1,452

43,098

3,952

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,065

29,391

Trade creditors

1

(1

)

Tax

42,635

20,331

Social security and other taxes

5,467

1,546

Other creditors

-

2,609

Directors' current accounts

45

801

Accrued expenses

3,850

3,850

56,063

58,527

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,428

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

10.

RESERVES

Retained

earnings

£

At 1 August 2024

111,469

Profit for the year

80,152

Dividends

(5,000

)

At 31 July 2025

186,621

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Amounts owed to the Directors as at 31st July 2025 £45.00 (£801.00 2024). These amounts are interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is H J Williams.

The ultimate controlling party is H J Williams.