Macy & Hugos Dog Grooming Ltd Accounts






Macy & Hugos Dog Grooming Ltd

	Company No. 12611203
		Information for Filing with The Registrar
		31 May 2026

The Director presents her report and the accounts for the year ended 31 May 2026.

Principal activities
The principal activity of the company during the year under review was . Other service activities not elsewhere classified.




Director

The Director who served at any time during the year was as follows:

J. Carmichael









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. Carmichael
Director
09 June 2026

at	31 May 2026
Company No.		12611203	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	-	-



Current assets



	Cash at bank and in hand			1	1
				1	1
Creditors: Amount falling due within one year			6	(1,281)	(921)
Net current liabilities				(1,280)	(920)
Total assets less current liabilities				(1,280)	(920)
Creditors: Amounts falling due after more than one year			7	(29,821)	(29,159)



Net liabilities				(31,101)	(30,079)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	(31,201)	(30,179)

Total equity				(31,101)	(30,079)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 09 June 2026 and signed on its behalf by:
J. Carmichael
Director
09 June 2026

for the year ended 31 May 2026

General information

Macy & Hugos Dog Grooming Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12611203

Its registered office is:

1 The Mews

Little Brunswick

Huddersfield

England

HD1 5JL

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The company was dormant throughout the period. The directors have considered the appropriateness of the going concern basis and are satisfied that the company will continue in existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Accounting policies

Revenue recognition

The company was dormant throughout the period and did not generate any turnover.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight line

Leased assets

The company did not have any leased assets or right-of-use assets during the year.

Taxation

Income tax expense represents 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 profit and loss account 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.

Trade and other 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.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		256	£	£
		Profit on ordinary activities before tax	(1,022)	(1,124)

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(256)	(281)
		Other tax adjustments and allowances	256	281

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 June 2025	500	500




		At 31 May 2026	500	500
		Depreciation
		At 1 June 2025	500	500




		At 31 May 2026	500	500
		Net book values
		At 31 May 2026	-	-
		At 31 May 2025	-	-

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£







		Loans from directors	921	596

		Accruals and deferred income	360	325
			1,281	921

7	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£


		Other loans	29,821	29,159





			29,821	29,159

Share Capital

100 Ordinary Shares of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.