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Company Registration No. 12847416 (England and Wales)
SMART DOGS TRAINING LTD Unaudited accounts for the year ended 31 August 2025
SMART DOGS TRAINING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SMART DOGS TRAINING LTD Company Information for the year ended 31 August 2025
Director
M Shukla
Company Number
12847416 (England and Wales)
Registered Office
20 SHELDON GROVE NEWCASTLE UPON TYNE NE3 4JP UNITED KINGDOM
Accountants
S Chandarana 16 Grasmere Gardens Harrow HA3 7PU
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SMART DOGS TRAINING LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,333
21,425
Investments
5
3,600
2,075
24,933
23,500
Current assets
Debtors
6
11,726
7,484
Cash at bank and in hand
8,007
10,313
19,733
17,797
Creditors: amounts falling due within one year
7
(41,532)
(38,794)
Net current liabilities
(21,799)
(20,997)
Net assets
3,134
2,503
Capital and reserves
Called up share capital
1
1
Profit and loss account
3,133
2,502
Shareholders' funds
3,134
2,503
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 April 2026 and were signed on its behalf by
M Shukla Director Company Registration No. 12847416
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SMART DOGS TRAINING LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
SMART DOGS TRAINING LTD is a private company, limited by shares, registered in England and Wales, registration number 12847416. The registered office is 20 SHELDON GROVE, NEWCASTLE UPON TYNE, NE3 4JP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20%
Computer equipment
20%
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
26,490
1,169
27,659
Additions
6,800
-
6,800
At 31 August 2025
33,290
1,169
34,459
Depreciation
At 1 September 2024
5,298
936
6,234
Charge for the year
6,658
234
6,892
At 31 August 2025
11,956
1,170
13,126
Net book value
At 31 August 2025
21,334
(1)
21,333
At 31 August 2024
21,192
233
21,425
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SMART DOGS TRAINING LTD Notes to the Accounts for the year ended 31 August 2025
5
Investments
Other investments
£
Valuation at 1 September 2024
2,075
Additions
1,525
Valuation at 31 August 2025
3,600
6
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Trade debtors
5,000
7,484
Other debtors
6,726
-
11,726
7,484
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
4,322
2,760
Obligations under finance leases and hire purchase contracts
19,416
24,756
Taxes and social security
3,423
(686)
Loans from directors
13,751
11,344
Accruals
620
620
41,532
38,794
8
Average number of employees
During the year the average number of employees was 5 (2024: 3).
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