Black Dog French Polishing Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04948718

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,732		4,898

			3,732		4,898
CURRENT ASSETS
Stocks	5	1,329		1,674
Debtors	6	-		366
Cash at bank and in hand		12,830		12,623

		14,159		14,663
Creditors: Amounts Falling Due Within One Year	7	(2,752 )		(1,866 )

NET CURRENT ASSETS (LIABILITIES)			11,407		12,797

TOTAL ASSETS LESS CURRENT LIABILITIES			15,139		17,695

Creditors: Amounts Falling Due After More Than One Year	8		(13,830 )		(12,019 )

NET ASSETS			1,309		5,676

CAPITAL AND RESERVES
Called up share capital	9		99		99
Profit and Loss Account			1,210		5,577

SHAREHOLDERS' FUNDS			1,309		5,676

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Black Dog French Polishing Services Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 Snowdon

Director

27 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Black Dog French Polishing Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04948718 . The registered office is Unit 7 Leighton Court Farm, Lower Eggleton, Ledbury, Hereford, HR8 2UN.

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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. 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:

Plant & Machinery	7 Years
Computer Equipment	7 Years

2.4. 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.

2.5. Taxation

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

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.

Current for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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Black Dog French Polishing Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	13,294	3,072	16,366
Additions	356	139	495

As at 31 October 2025	13,650	3,211	16,861

Depreciation
As at 1 November 2024	9,177	2,291	11,468
Provided during the period	1,281	380	1,661

As at 31 October 2025	10,458	2,671	13,129

Net Book Value
As at 31 October 2025	3,192	540	3,732

As at 1 November 2024	4,117	781	4,898

5. Stocks

	2025	2024
	£	£
Stock	1,329	1,674

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	366

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Black Dog French Polishing Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	880	-
Other creditors	1,872	1,848
Taxation and social security	-	18

	2,752	1,866

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	13,830	12,019

Included in other creditors due after one year is £13,830 (2024: £12,019) owed from the company to the directors.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	99	99

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