Red Dog Saloons Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC407223

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,791		808

			1,791		808
CURRENT ASSETS
Stock	6	11,702		10,760
Debtors	7	24,566		25,336
Cash at bank and in hand		106,289		61,598

		142,557		97,694
Creditors: Amounts Falling Due Within One Year	8	(60,278 )		(39,760 )

NET CURRENT ASSETS (LIABILITIES)			82,279		57,934

TOTAL ASSETS LESS CURRENT LIABILITIES			84,070		58,742

NET ASSETS			84,070		58,742

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			84,068		58,740

SHAREHOLDERS' FUNDS			84,070		58,742

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Red Dog Saloons Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Aikman

Director

26 May 2026

The notes on pages 3 to 6 form part of these financial statements.

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Red Dog Saloons Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Red Dog Saloons Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC407223 . The registered office is 44 St. Stephen Street, Edinburgh, EH3 5AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to intellectual property. It is amortised to profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Red Dog Saloons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	250

As at 31 August 2025	250

Amortisation
As at 1 September 2024	250

As at 31 August 2025	250

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

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Red Dog Saloons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	9,392
Additions	1,409

As at 31 August 2025	10,801

Depreciation
As at 1 September 2024	8,584
Provided during the period	426

As at 31 August 2025	9,010

Net Book Value
As at 31 August 2025	1,791

As at 1 September 2024	808

6. Stock

	2025	2024
	£	£
Stock	11,702	10,760

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,750	1,260
Prepayments and accrued income	10,418	12,296
Other debtors	6,304	5,203
Amounts owed by related parties	6,094	6,577

	24,566	25,336

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Red Dog Saloons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	20,906	20,048
Corporation tax	18,126	3,142
Other taxes and social security	1,375	907
VAT	12,410	7,744
Wages payable	3,536	-
Other creditors	597	-
Accruals and deferred income	985	5,576
Directors' loan accounts	2,343	2,343

	60,278	39,760

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

As at 31 August 2025, the company owed the directors, Mike Aikman and Jason Scott £1,172 (2024: £1,172) and £1,171 (2024: £1,171), respectively.

As at 31 August 2025, the company was owed the following amounts by entities with common directors, Bramble Bars Ltd £2,255 (2024: £2,255) and Mothership (Scotland) Ltd £3,839 (2024: £4,322).

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