Registrar

Registration number: 04102358

Barking Dogs Limited

Contents

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

Barking Dogs Limited

Company Information

Directors

D N Hurst A J Knight

Registered office

3 Warners Mill Silks Way Braintree Essex CM7 3GB

Bankers

Santander UK Plc Corporate Business Bank Bridle Road Bootle Merseyside L30 1PH

Accountants

Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Barking Dogs Limited

(Registration number: 04102358)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	833,073	837,293
Current assets
Stocks	5	13,000	13,000
Debtors	6	5,455	5,592
Cash at bank and in hand		148,741	74,143
		167,196	92,735
Creditors: Amounts falling due within one year	7	(188,448)	(74,016)
Net current (liabilities)/assets		(21,252)	18,719
Total assets less current liabilities		811,821	856,012
Creditors: Amounts falling due after more than one year	7	(108,000)	(225,000)
Provisions for liabilities		(8,024)	(9,025)
Net assets		695,797	621,987
Capital and reserves
Called up share capital	8	20	20
Revaluation reserve		368,282	368,282
Retained earnings		327,495	253,685
Shareholders' funds		695,797	621,987

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Barking Dogs Limited

(Registration number: 04102358)
Balance Sheet as at 30 November 2025

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 July 2026 and signed on its behalf by:
 

D N Hurst
Director

Barking Dogs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB.

These financial statements were authorised for issue by the Board on 13 July 2026.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of alcoholic and non alcoholic beverages and provision of food in the ordinary course of the company’s activities. Turnover is shown net of 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.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on material temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Barking Dogs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

The directors consider it is not necessary to depreciate buildings as it would be immaterial and the building is frequently revalued. This is a departure from the Companies Act 2006 however the directors consider the Financial Statements to show a true and fair view.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 29 (2024 - 28).

Barking Dogs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 December 2024	800,000	101,312	901,312
Additions	-	1,392	1,392
At 30 November 2025	800,000	102,704	902,704
Depreciation
At 1 December 2024	-	64,019	64,019
Charge for the year	-	5,612	5,612
At 30 November 2025	-	69,631	69,631
Carrying amount
At 30 November 2025	800,000	33,073	833,073
At 30 November 2024	800,000	37,293	837,293

Included within the net book value of buildings above is £800,000 (2024 - £800,000) in respect of freehold buildings.
 

Revaluation

The fair value of the company's freehold buildings was revalued on 30 November 2022 by the directors.
The directors do not consider the value to be materially different at the 30 November 2025.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £431,718 (2024 - £431,718).

Barking Dogs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5

Stocks

	2025 £	2024 £
Other inventories	13,000	13,000

6

Debtors

	2025 £	2024 £
Trade debtors	-	630
Prepayments	5,455	4,962
	5,455	5,592

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		70,000	-
Trade creditors		29,460	27,730
Social security and other taxes		39,623	35,022
Outstanding defined contribution pension costs		1,320	1,240
Accruals		5,452	4,285
Corporation tax		22,593	5,739
Directors loan		20,000	-
		188,448	74,016
Due after one year
Loans and borrowings		108,000	225,000

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	108,000	225,000

Barking Dogs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	20	20	20	20