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REGISTERED NUMBER: 07410995 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Basil The Spaniel Company Limited

Basil The Spaniel Company Limited (Registered number: 07410995)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Basil The Spaniel Company Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr. M R Hughes

| Ms. H M Mahy

| SECRETARY: | Ms. H M Mahy

| REGISTERED OFFICE: | Jincox Farm

| Popes Lane

| Oxted

| Surrey

| RH8 9PL

| REGISTERED NUMBER: | 07410995 (England and Wales)

| ACCOUNTANT: | Ian S Anderson, Chartered Accountant

| Greengarth

| Thicket Grove

| Maidenhead

| Berkshire

| SL6 4LW

Basil The Spaniel Company Limited (Registered number: 07410995)

Balance Sheet

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

CREDITORS

Amounts falling due within one year | 4 | 68,672 |  | 68,672 |  |

NET CURRENT LIABILITIES | (68,672 | ) | (68,672 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (68,672 | ) | (68,672 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (68,673 | ) | (68,673 | ) |

SHAREHOLDERS' FUNDS | (68,672 | ) | (68,672 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Board of Directors and authorised for issue on 2 May 2026 and were signed on its behalf by:

Mr. M R Hughes - Director

Ms. H M Mahy - Director

Basil The Spaniel Company Limited (Registered number: 07410995)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Basil The Spaniel Company 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.

| These financial statements have been prepared on a going concern basis on the assumption that the director's loan disclosed within other creditors will continue to be available to support the company. Given the removal of residual book stock in 2021 there is, in any case, no difference between a break up and going concern basis. In the opinion of the directors, neither Brexit nor Covid-19 should impact on either basis.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

£ | £ |

| Other creditors | 68,672 |  | 68,672 |  |

| Other creditors includes an interest free director's loan of £68,672 (2024 £68,132).

5. | ULTIMATE CONTROLLING PARTY

| The controlling party is Ms. H M Mahy.