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Registered number: 14627639 THEDOGS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
THEDOGS LTD REGISTERED NUMBER: 14627639 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 31 Dec |  | 31 Jan
|  | 2025 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 88,887 |  | 141,076 |
Cash at bank and in hand | 5 | 101,285 |  | 124,512 |
|  | 190,172 |  | 265,588 |
Creditors: amounts falling due within one year | 6 | (153,134) |  | (230,496) |
Net current assets |  |  | 37,037 |  | 35,090
Total assets less current liabilities |  |  | 37,037 |  | 35,090
Net assets |  |  | 37,037 |  | 35,090
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 36,937 |  | 34,990
|  |  | 37,037 |  | 35,090
Page 1
THEDOGS LTD REGISTERED NUMBER: 14627639 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the member has not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the director and was signed on 14 July 2026.
A Plotvinov
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
THEDOGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
TheDogs Limited is a private company limited by shares, incorporated in England and Wales (registered number: 14627639). The registered office of the company is 101 New Cavendish Street, 1st Floor south, London W1W 6XH. The company has voluntarily shortened its accounting reference period from 31 January 2026 to 31 December 2025. As a result, the current period’s profit and loss account (11 months) is not directly comparable with the prior period (12 months) due to the difference in reporting lengths. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
THEDOGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Interest expense
Interest expense is recognised in profit or loss using the effective interest method.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
THEDOGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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
| The average monthly number of employees, including directors, during the period was 12 (year ended 31 January 2025 - 9)
4. | Debtors
|  |  |  |  | 31 Dec | 31 Jan
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Other debtors | 2,422 | 141,076
| Prepayments and accrued income | 86,465 | -
|  | 88,887 | 141,076
5. | Cash and cash equivalents
|  |  |  |  | 31 Dec | 31 Jan
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Cash held with banks | 101,285 | 124,512
|  | 101,285 | 124,512
Page 5
THEDOGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 Dec | 31 Jan
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Trade creditors | 37,464 | -
| Corporation tax | 1,617 | 10,543
| Other taxation and social security | 92,549 | 49,856
| Other creditors | 20,984 | 17,918
| Accruals and deferred income | 520 | 152,179
|  | 153,134 | 230,496
Page 6