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Registration number: 14059414

Well Dogs Hydrotherapy Ltd Directors' Report and Unaudited Financial Statements for the Year Ended 30 April 2026

Well Dogs Hydrotherapy Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Well Dogs Hydrotherapy Ltd

Company Information

Director | Miss A J Meredith

Registered office | 34 Harecastle Avenue Talke Stoke-on-Trent Staffordshire ST7 1JT

Accountants | Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Well Dogs Hydrotherapy Ltd

(Registration number: 14059414)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 22,200 | 25,900
Tangible assets | 5 | 18,829 | 22,152
|  | 41,029 | 48,052
Current assets |  |  |
Stocks | 6 | 500 | 500
Debtors | 7 | - | 1,785
Cash at bank and in hand |  | 781 | 672
|  | 1,281 | 2,957
Creditors: Amounts falling due within one year | 8 | (22,516) | (28,400)
Net current liabilities |  | (21,235) | (25,443)
Total assets less current liabilities |  | 19,794 | 22,609
Creditors: Amounts falling due after more than one year | 8 | (15,619) | (26,117)
Provisions for liabilities |  | (4,000) | (1,000)
Net assets/(liabilities) |  | 175 | (4,508)
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 174 | (4,509)
Shareholders' funds/(deficit) |  | 175 | (4,508)

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Well Dogs Hydrotherapy Ltd

(Registration number: 14059414)
Balance Sheet as at 30 April 2026

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 July 2026

......................................... Miss A J Meredith Director

Well Dogs Hydrotherapy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
34 Harecastle Avenue
Talke
Stoke-on-Trent
Staffordshire
ST7 1JT

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The company has early adopted the amendments to Section 20 of FRS 102 relating to lease accounting, effective from 01 May 2024.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Well Dogs Hydrotherapy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | 15% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10 year straight line

Leases

The company has elected to early adopt the amendments to Section 20 of FRS 102, “Leases,” issued by the Financial Reporting Council in March 2024. These amendments are effective for accounting periods beginning on or after 1 January 2026 but may be adopted earlier.
As a result of early adoption, the company has applied the revised lease accounting model from 1 May 2024 recognising right-of-use assets and lease liabilities for applicable leases. This represents a significant change from the previous classification of operating leases, which were not recognised on the balance sheet.
The company has applied the full retrospective transition approach, as permitted under the standard.
The impact of adoption on the financial statements is as follows:
Right-of-use assets recognised: £22,397
Lease liabilities recognised: £22,397
Increase in depreciation expense: £3,149
Increase in interest expense: £2,170
The company has elected to apply the recognition exemption for short-term leases and leases of low-value assets.

Well Dogs Hydrotherapy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.
Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.
Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Well Dogs Hydrotherapy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 May 2025 | 37,000 | 37,000
At 30 April 2026 | 37,000 | 37,000
Amortisation
At 1 May 2025 | 11,100 | 11,100
Amortisation charge | 3,700 | 3,700
At 30 April 2026 | 14,800 | 14,800
Carrying amount
At 30 April 2026 | 22,200 | 22,200
At 30 April 2025 | 25,900 | 25,900

5 | Tangible assets

| Other property, plant and equipment £ | Total £
Cost or valuation
At 1 May 2025 | 24,286 | 24,286
At 30 April 2026 | 24,286 | 24,286
Depreciation
At 1 May 2025 | 2,134 | 2,134
Charge for the year | 3,323 | 3,323
At 30 April 2026 | 5,457 | 5,457
Carrying amount
At 30 April 2026 | 18,829 | 18,829
At 30 April 2025 | 22,152 | 22,152

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 500 | 500

Well Dogs Hydrotherapy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7 | Debtors

| 2026 £ | 2025 £
Other debtors | - | 1,785

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Bank loans and overdrafts | 9 | 10,608 | 10,265
Trade creditors |  | - | 5,000
Other creditors |  | 4,083 | 2,286
Directors' loan account |  | 7,825 | 10,849
|  | 22,516 | 28,400
Due after one year |  |  |
Loans and borrowings | 9 | 15,619 | 26,117

9 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 2,389 | 8,448
Finance lease liabilities | 13,230 | 17,669
| 15,619 | 26,117

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 6,169 | 6,229
Finance lease liabilities | 4,439 | 4,036
| 10,608 | 10,265