Boggyhall Spaniels Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15192913

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,280		6,057

			4,280		6,057
CURRENT ASSETS
Cash at bank and in hand		6,444		19,241

		6,444		19,241
Creditors: Amounts Falling Due Within One Year	5	(10,640 )		(16,840 )

NET CURRENT ASSETS (LIABILITIES)			(4,196 )		2,401

TOTAL ASSETS LESS CURRENT LIABILITIES			84		8,458

NET ASSETS			84		8,458

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(16 )		8,358

SHAREHOLDERS' FUNDS			84		8,458

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Boggyhall Spaniels Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 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 Profit and Loss Account.

On behalf of the board

Mr Paul Bamford

Director

16/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Boggyhall Spaniels Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15192913 . The registered office is 61 Stanifield Lane, Farington, Leyland, PR25 4UD.

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. 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:

Plant & Machinery

20% S/L

Breeding bitches to be depreciated at 25% S/L and stud dogs to be depreciated at 10% S/L

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Boggyhall Spaniels Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.4. Taxation

Income tax expense represents the tax currently payable.

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 year 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.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2024	6,759
Disposals	(1,300 )

As at 31 October 2025	5,459

Depreciation
As at 1 November 2024	702
Provided during the period	777
Disposals	(300 )

As at 31 October 2025	1,179

Net Book Value
As at 31 October 2025	4,280

As at 1 November 2024	6,057

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Boggyhall Spaniels Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Trade creditors	1	-
Corporation tax	-	1,713
Other taxes and social security	62	-
Accruals and deferred income	1,092	948
Directors' loan accounts	9,485	14,179

	10,640	16,840

6. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	100	100

7. Directors Advances, Credits and Guarantees

Dividends paid to directors

	31 October 2025	31 October 2024
	£	£
Mr Paul Bamford	-	2,500
Mrs Lisa Bamford	-	2,500

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