Purple Dog Training Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 08457734

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,888		21,961

			2,888		21,961
CURRENT ASSETS
Debtors	6	82,853		103,737
Cash at bank and in hand		42,247		29,077

		125,100		132,814
Creditors: Amounts Falling Due Within One Year	7	(113,007 )		(135,619 )

NET CURRENT ASSETS (LIABILITIES)			12,093		(2,805 )

TOTAL ASSETS LESS CURRENT LIABILITIES			14,981		19,156

Creditors: Amounts Falling Due After More Than One Year	8		(8,957 )		(13,488 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(3,238 )		(5,490 )

NET ASSETS			2,786		178

CAPITAL AND RESERVES
Called up share capital	10		10		10
Income Statement			2,776		168

SHAREHOLDERS' FUNDS			2,786		178

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Purple Dog Training Ltd

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 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 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 Income Statement.

On behalf of the board

Mrs Helen Moss Director	Mr Steven Moss Director
01/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Purple Dog Training Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08457734 . The registered office is The Zone, St. Andrews Road, Huddersfield, HD1 6PT.

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

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Goodwill

The goodwill arose on a business acquisition in a previous accounting period and has been fully amortised in prior years. Accordingly, no amortisation charge has been recognised in the current year and the net book value of goodwill at 31 March 2026 is £nil.

2.4. 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:

Motor Vehicles	25% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33% Straight line

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Purple Dog Training Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

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

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

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

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 8)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	43,050

As at 31 March 2026	43,050

Amortisation
As at 1 April 2025	43,050

As at 31 March 2026	43,050

...CONTINUED

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Purple Dog Training Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	54,872	8,638	8,300	71,810
Additions	-	-	2,902	2,902
Disposals	(54,872 )	-	-	(54,872 )

As at 31 March 2026	-	8,638	11,202	19,840

Depreciation
As at 1 April 2025	35,992	7,765	6,092	49,849
Provided during the period	4,720	131	2,964	7,815
Disposals	(40,712 )	-	-	(40,712 )

As at 31 March 2026	-	7,896	9,056	16,952

Net Book Value
As at 31 March 2026	-	742	2,146	2,888

As at 1 April 2025	18,880	873	2,208	21,961

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	42,097	68,808
Other debtors	40,756	34,929

	82,853	103,737

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Purple Dog Training Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	21,913	14,884
Bank loans and overdrafts	4,576	4,532
Other creditors	51,585	81,073
Taxation and social security	34,933	35,130

	113,007	135,619

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

	2026	2025
	£	£
Bank loans	8,957	13,488

9. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The deferred tax liability arises on the difference between the carrying value of tangible fixed assets and their tax written down value.

	2026	2025
	£	£
Other timing differences	3,238	5,490

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

11. Related Party Transactions

During the year the company entered into transactions with S&H Training & Development (UK) Ltd, a company under the common control of the directors.

At 31 March 2026, the amount owed to S&H Training & Develpment (UK) Ltd was £17,360 (2025: £510). The balance is unsecured, interest-free and repayable on demand.

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