The Birmingham Dog Show Society Limited 31/10/2025 iXBRL

Company registration number: 04314202

THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

COMPANY LIMITED BY GUARANTEE

UNAUDITED FILLETED FINANCIAL STATEMENTS

31 October 2025

THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

COMPANY LIMITED BY GUARANTEE

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

COMPANY LIMITED BY GUARANTEE

DIRECTORS AND OTHER INFORMATION


	Directors
		Mr Nicholas Gourley
		Mr Gary Hinsley
		Ms Jennifer Millard


	Secretary	Mr Nicholas Gourley


	Company number	04314202


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shopshire
		SY1 3AB


	Business address	Home Farm House Cottage
		Cardington Road
		Leebotwood
		Shropshire
		SY6 6LX


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB




	Bankers	Lloyds Bank
		36/38 New Street
		Birmingham
		B2 4LP

THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

COMPANY LIMITED BY GUARANTEE

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

YEAR ENDED 31 OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Birmingham Dog Show Society Limited for the year ended 31 October 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of The Birmingham Dog Show Society Limited, as a body, in accordance with the terms of our engagement letter dated 31 December 2018. Our work has been undertaken solely to prepare for your approval the financial statements of The Birmingham Dog Show Society Limited and state those matters that we have agreed to state to the board of directors of The Birmingham Dog Show Society Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Birmingham Dog Show Society Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that The Birmingham Dog Show Society Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Birmingham Dog Show Society Limited. You consider that The Birmingham Dog Show Society Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Birmingham Dog Show Society Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

22 July 2026

THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	327		360
Investments	7	107,689		103,799
		_______		_______
			108,016		104,159

Current assets
Debtors	8	2,995		2,432
Cash at bank and in hand		218,896		218,224
		_______		_______
		221,891		220,656
Creditors: amounts falling due
within one year	9	( 5,764)		( 5,644)
		_______		_______
Net current assets			216,127		215,012
			_______		_______
Total assets less current liabilities			324,143		319,171


Provisions for liabilities			( 5,629)		( 69)

			_______		_______
Net assets			318,514		319,102
			_______		_______

Capital and reserves
Revaluation reserve			23,733		-
Profit and loss account			294,781		319,102
			_______		_______
Members funds			318,514		319,102
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 July 2026 , and are signed on behalf of the board by:

Mr Nicholas Gourley

Director

Company registration number: 04314202

THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31 OCTOBER 2025

	Revaluation reserve	Profit and loss account	Total
	£	£	£


At 1 November 2023	-	290,185	290,185

Profit for the year		28,917	28,917
	_______	_______	_______
Total comprehensive income for the year	-	28,917	28,917

At 31 October 2024 (as previously reported)	-	319,102	319,102
Prior period adjustments	(-)	(25,410)	(25,410)
	_______	_______	_______
At 31 October 2024 (restated) and 1 November 2024	-	293,692	293,692

Profit for the year		1,089	1,089
Other comprehensive income for the year:
Revaluation of tangible assets	23,733		23,733
	_______	_______	_______
Total comprehensive income for the year	23,733	1,089	24,822

	_______	_______	_______
At 31 October 2025	23,733	294,781	318,514
	_______	_______	_______

THE BIRMINGHAM DOG SHOW SOCIETY LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shopshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

4. Limited by guarantee

The company has no share capital and is limited by guarantee.

5. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

The company does not have any employees. There are three directors.

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 November 2024	1,812	1,812
Additions	133	133
	_______	_______
At 31 October 2025	1,945	1,945
	_______	_______
Depreciation
At 1 November 2024	1,452	1,452
Charge for the year	166	166
	_______	_______
At 31 October 2025	1,618	1,618
	_______	_______
Carrying amount
At 31 October 2025	327	327
	_______	_______
At 31 October 2024	360	360
	_______	_______

7. Investments

	Other investments other than loans	Total
	£	£
Cost or valuation
At 1 November 2024	103,799	103,799
Revaluations	3,890	3,890
	_______	_______
At 31 October 2025	107,689	107,689
	_______	_______
Impairment
At 1 November 2024 and 31 October 2025	-	-
	_______	_______
Carrying amount
At 31 October 2025	107,689	107,689
	_______	_______
At 31 October 2024	103,799	103,799
	_______	_______

8. Debtors

	2025	2024
	£	£
Other debtors	2,995	2,432
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	4,720	4,625
Other creditors	1,044	1,019
	_______	_______
	5,764	5,644
	_______	_______

10. Prior period errors

There was a prior year adjustment to reflect the revaluation reserve and deferred tax.