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THE UK DOG BREEDING ACADEMY LTD

Registered Number
09378191
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

THE UK DOG BREEDING ACADEMY LTD
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | HAMILTON, David
| HAMILTON, Jonathan Robert

Registered Address | Unit 16 The Mead Business Centre
| Mead Lane
| Hertford
| SG13 7BJ

Registered Number | 09378191 (England and Wales)

THE UK DOG BREEDING ACADEMY LTD
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 215,804 |  |  |  | 220,415
Investments | 5 |  |  | 2,822,967 |  |  |  | 3,878,389
|  |  |  | 3,038,771 |  |  |  | 4,098,804
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 112,838 |  |  |  | 105,813 |  |
Debtors |  | 878,257 |  |  |  | 971,102 |  |
Cash at bank and on hand |  | 1,578,192 |  |  |  | 269,379 |  |
|  | 2,569,287 |  |  |  | 1,346,294 |  |
Creditors amounts falling due within one year | 7 | (377,447) |  |  |  | (258,303) |  |
Net current assets (liabilities) |  |  |  | 2,191,840 |  |  |  | 1,087,991
Total assets less current liabilities |  |  |  | 5,230,611 |  |  |  | 5,186,795
Net assets |  |  |  | 5,230,611 |  |  |  | 5,186,795
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 5,230,511 |  |  |  | 5,186,695
Shareholders' funds |  |  |  | 5,230,611 |  |  |  | 5,186,795

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 May 2026, and are signed on its behalf by:
HAMILTON, David Director
HAMILTON, Jonathan Robert Director Registered Company No. 09378191

THE UK DOG BREEDING ACADEMY LTD
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 16 |  | 16

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 25 | 80,000 |  | 80,000
| At 31 January 26 | 80,000 |  | 80,000
| Amortisation and impairment
| At 01 February 25 | 80,000 |  | 80,000
| At 31 January 26 | 80,000 |  | 80,000
| Net book value
| At 31 January 26 | - |  | -
| At 31 January 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 313,191 |  | 144,417 |  | 37,971 |  | 495,579
| Additions | 35,950 |  | 4,000 |  | 4,387 |  | 44,337
| At 31 January 26 | 349,141 |  | 148,417 |  | 42,358 |  | 539,916
| Depreciation and impairment
| At 01 February 25 | 170,975 |  | 82,024 |  | 22,165 |  | 275,164
| Charge for year | 32,430 |  | 13,073 |  | 3,445 |  | 48,948
| At 31 January 26 | 203,405 |  | 95,097 |  | 25,610 |  | 324,112
| Net book value
| At 31 January 26 | 145,736 |  | 53,320 |  | 16,748 |  | 215,804
| At 31 January 25 | 142,216 |  | 62,393 |  | 15,806 |  | 220,415

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Loans to groups2 |  | Other loans3 |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 250 |  | 3,165,496 |  | 712,643 |  | 3,878,389
| Additions | - |  | 97,649 |  | 16,857 |  | 114,506
| Disposals | - |  | (496,428) |  | (673,500) |  | (1,169,928)
| At 31 January 26 | 250 |  | 2,766,717 |  | 56,000 |  | 2,822,967
| Net book value
| At 31 January 26 | 250 |  | 2,766,717 |  | 56,000 |  | 2,822,967
| At 31 January 25 | 250 |  | 3,165,496 |  | 712,643 |  | 3,878,389

| Notes
--- | ---
| 1Investments in group undertakings and participating interests 2Loans to group undertakings and participating interests 3Other loans classified under investments

6. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 77,500 |  | 75,000
| Finished goods | 35,338 |  | 30,813
| Total | 112,838 |  | 105,813

7. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 8,981 |  | 10,557
| Amounts owed to related parties | 115,892 |  | 117,707
| Taxation and social security | 61,154 |  | 32,189
| Other creditors | 22,420 |  | -
| Accrued liabilities and deferred income | 169,000 |  | 97,850
| Total | 377,447 |  | 258,303

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.