WALKNG DOG COMPANY LTD - Filleted accounts

Registered number

14273243

WALKNG DOG COMPANY LTD

Filleted Accounts

30 August 2025

WALKNG DOG COMPANY LTD
Registered number:		14273243
Balance Sheet
as at 30 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		51,069			51,819

Current assets
Stocks		750			1,250
Debtors	4	2,234			-
Cash at bank and in hand		93,853			72,749
		96,837			73,999

Creditors: amounts falling due within one year	5	(37,028)			(8,180)

Net current assets			59,809			65,819

Net assets			110,878			117,638

Capital and reserves
Called up share capital			(1)			(1)
Profit and loss account			110,879			117,639

Shareholders' funds			110,878			117,638

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Cayetano Guzman Pena
Director
Approved by the board on 10 July 2026

WALKNG DOG COMPANY LTD
Notes to the Accounts
for the period from 1 September 2024 to 30 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 10 years
	Fixtures, fittings, tools and equipment	over 10 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	-		51,819		51,819
	Additions	4,924		-		4,924
	At 30 August 2025	4,924		51,819		56,743

	Depreciation
	Charge for the period	492		5,182		5,674
	At 30 August 2025	492		5,182		5,674

	Net book value
	At 30 August 2025	4,432		46,637		51,069
	At 31 August 2024	-		51,819		51,819


4	Debtors			2025		2024
£					£

	Other debtors			2,234		-


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			22,624		8,180
	Other creditors			14,404		-
				37,028		8,180


6	Other information

	WALKNG DOG COMPANY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Flat 4
	140 Gloucester Terrace
	London
	W2 6HR