ACCOUNTS - Final Accounts preparation

Registered number: 09772774

DOGGART & SQUASH LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

DOGGART & SQUASH LIMITED

ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DOGGART & SQUASH LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2025

You consider that the Company is exempt from an audit for the year ended 30 September 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

Paperchase Business Services Ltd

The Courtyard

14A Sydenham Road

Croydon

London

CR0 2EE

3 June 2026

Page 1

DOGGART & SQUASH LIMITED

REGISTERED NUMBER: 09772774

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		247,022		16,369
			247,022		16,369
Current assets
Debtors	6	106,469		76,693
Cash at bank and in hand	7	633,957		461,899
		740,426		538,592
Creditors: amounts falling due within one year	8	(638,599)		(430,916)
Net current assets			101,827		107,676
Total assets less current liabilities			348,849		124,045
Creditors: amounts falling due after more than one year	9		(176,034)		(5,095)

Net assets			172,815		118,950

Capital and reserves
Called up share capital	2	2
Profit and loss account	172,813	118,948
	172,815	118,950

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Page 2

DOGGART & SQUASH LIMITED

REGISTERED NUMBER: 09772774

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2025

................................................

Clare Elizabeth Malone

Director

Date: 3 June 2026

The notes on pages 5 to 9 form part of these financial statements.

Page 3


		DOGGART & SQUASH LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 October 2023	2	31,025	31,027

Profit for the year	-	125,326	125,326
Dividends: Equity capital	-	(37,403)	(37,403)

At 1 October 2024	2	118,948	118,950

Profit for the year	-	168,865	168,865
Dividends: Equity capital	-	(115,000)	(115,000)
At 30 September 2025	2	172,813	172,815

The notes on pages 5 to 9 form part of these financial statements.

Page 4

DOGGART & SQUASH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Doggart & Squash Limited is a private company limited by shares incorporated in England and Wales. Company's registered address and company number are as below:

Registered Address : The Courtyard, 14a Sydenham Road, Croydon, England, CR0 2EE

Company Number : 09772774

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 5

DOGGART & SQUASH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 6

DOGGART & SQUASH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.8

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery	-	33%	SLM
Motor vehicles	-	25%	SLM
Fixtures and fittings	-	33%	SLM
Computer equipment	-	33%	SLM
Building Improvement	-	33%	SLM

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 7

DOGGART & SQUASH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

3.	Right-of-Use Assets

The company recognises right-of-use assets and lease liabilities for leases, except for short-term leases
and leases of low-value assets.

Right-of-use assets are measured at cost less accumulated depreciation and impairment losses. The
assets are depreciated over the shorter of the lease term and the useful economic life of the underlying
asset.

Employees

The average monthly number of employees, including directors, during the year was 8 (2024 - 8).

5.	Tangible fixed assets

	Right-of-Use Assets	Plant and machinery	Motor vehicles	Fixtures and fittings	Computer equipment	Building Improvement	Total
	£	£	£	£	£	£	£
Cost or valuation
At 1 October 2024	-	3,874	33,285	-	6,628	6,350	50,137
Additions	212,289	14,125	-	1,512	945	38,101	266,972
At 30 September 2025	212,289	17,999	33,285	1,512	7,573	44,451	317,109
Depreciation
At 1 October 2024	-	2,727	25,427	-	4,516	1,100	33,770
Charge for the year on owned assets	24,767	3,626	1,965	286	763	4,910	36,317
At 30 September 2025	24,767	6,353	27,392	286	5,279	6,010	70,087
Net book value
At 30 September 2025	187,522	11,646	5,893	1,226	2,294	38,441	247,022
At 30 September 2024	-	1,148	7,858	-	2,113	5,250	16,369

Page 8

DOGGART & SQUASH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Debtors

					2025	2024
					£	£



Trade debtors	70,172	53,041
Other debtors	14,601	13,500
Prepayments and accrued income	21,696	10,152
	106,469	76,693

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	633,957	461,899
	633,957	461,899

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	161,122	120,734
Corporation tax	63,887	35,870
Other taxation and social security	88,958	84,273
Obligations under finance lease and hire purchase contracts	48,689	3,597
Other creditors	2,112	7,614
Accruals and deferred income	273,831	178,828
	638,599	430,916

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Net obligations under finance leases and hire purchase contracts	176,034	5,095
	176,034	5,095

Page 9