| The Happy Go Lucky Dog Company Limited |
| Registered number: |
SC543858 |
| Balance Sheet |
| as at 31 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
407 |
|
|
479 |
|
| Current assets |
| Stocks |
|
|
22,990 |
|
|
22,990 |
| Cash at bank and in hand |
|
|
1,436 |
|
|
4,468 |
|
|
|
24,426 |
|
|
27,458 |
|
| Creditors: amounts falling due within one year |
4 |
|
37 |
|
|
(2,042) |
|
| Net current assets |
|
|
|
24,463 |
|
|
25,416 |
|
| Total assets less current liabilities |
|
|
|
24,870 |
|
|
25,895 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(101,164) |
|
|
(89,842) |
|
|
|
| Net liabilities |
|
|
|
(76,294) |
|
|
(63,947) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(76,394) |
|
|
(64,047) |
|
| Shareholders' funds |
|
|
|
(76,294) |
|
|
(63,947) |
|
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| V Johnson |
| Director |
| Approved by the board on 25 May 2026 |
|
| The Happy Go Lucky Dog Company Limited |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
|
| 1 |
Accounting policies |
|
|
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 is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. |
|
|
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. |
|
|
Taxation |
|
A current tax asset is recognised in respect of a tax loss that can be carried forwards to recover tax due in a later period. |
|
|
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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 September 2024 |
953 |
|
At 31 August 2025 |
953 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2024 |
474 |
|
Charge for the year |
72 |
|
At 31 August 2025 |
546 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
407 |
|
At 31 August 2024 |
479 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other taxes and social security costs |
(38) |
|
2,040 |
|
Other creditors |
1 |
|
2 |
|
|
|
|
|
|
(37) |
|
2,042 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Director's account |
47,566 |
|
37,436 |
|
Directors account - AJ |
15,471 |
|
15,471 |
|
Bank loans |
8,016 |
|
31,208 |
|
Trade creditors |
30,111 |
|
5,727 |
|
|
|
|
|
|
101,164 |
|
89,842 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
The Happy Go Lucky Dog Company Limited is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
142 High Street |
|
Burntisland |
|
Fife |
|
KY3 9AP |