absoluteDogs Ltd - Filleted accounts

Registered number

09163425

absoluteDogs Ltd

Unaudited Filleted Accounts

31 August 2025

absoluteDogs Ltd
Registered number:		09163425
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		18,597			90,991
Tangible assets	4		206,776			258,588
			225,373			349,579

Current assets
Debtors	5	184,584			98,901
Cash at bank and in hand		94,750			189,067
		279,334			287,968

Creditors: amounts falling due within one year	6	(35,337)			(210,880)

Net current assets			243,997			77,088

Total assets less current liabilities			469,370			426,667


Provisions for liabilities			(51,694)			(53,502)


Net assets			417,676			373,165

Capital and reserves
Called up share capital			90			90
Profit and loss account			417,586			373,075

Shareholders' funds			417,676			373,165

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Miss L Langman
Director
Approved by the board on 27 May 2026

absoluteDogs Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

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

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			10% reducing balance
	Motor vehicles			25% reducing balance
	Plant and machinery			over 8 years
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors/creditors
	Debtors and creditors with no stated interest rate and receivable/payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		17


3	Intangible fixed assets							£
	Trademarks and website development:

	Cost
	At 1 September 2024							541,972
	At 31 August 2025							541,972

	Amortisation
	At 1 September 2024							450,981
	Provided during the year							72,394
	At 31 August 2025							523,375

	Net book value
	At 31 August 2025							18,597
	At 31 August 2024							90,991

	Website developments are being written off in equal annual instalments over its estimated economic life of 3 years. Trademarks are being written off in equal annual instalments over their estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	221,865		206,217		133,837		561,919
	Additions	-		267		45,890		46,157
	Disposals	-		(108,801)		(42,364)		(151,165)
	At 31 August 2025	221,865		97,683		137,363		456,911

	Depreciation
	At 1 September 2024	79,244		152,935		71,152		303,331
	Charge for the year	14,262		5,077		21,186		40,525
	On disposals	-		(75,187)		(18,534)		(93,721)
	At 31 August 2025	93,506		82,825		73,804		250,135

	Net book value
	At 31 August 2025	128,359		14,858		63,559		206,776
	At 31 August 2024	142,621		53,282		62,685		258,588


5	Debtors					2025		2024
£							£

	Trade debtors					8,145		856
	Other debtors					176,439		98,045
						184,584		98,901


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					3,661		36,625
	Taxation and social security costs					20,959		76,085
	Other creditors					10,717		98,170
						35,337		210,880


7	Related party transactions

	In the year, there were intercompany loans from/ (to) the following related close companies controlled by the directors:

						2025		2024
£							£

	M & L Dogs Life Ltd					166,445		(68,374)

	Devon Dogs Ltd					-		19,217

	A-OK9 Ltd					-		(558)

	The Underdog Ltd					-		(346)

						166,445		(50,061)

8	Other information

	absoluteDogs Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	5 Providence Court
	Pynes Hill
	Exeter
	Devon
	EX2 5JL