REGISTERED NUMBER: 10543152 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Deluxe Dogs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms G O'Connell

N H Friedman

REGISTERED OFFICE:

19 Cavendish Close

London

NW6 7XU

REGISTERED NUMBER:

10543152 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Intangible assets

5

2,370

2,737

Property, plant and equipment

6

19,221

24,486

21,591

27,223

CURRENT ASSETS

Inventories

7

802

3,009

Debtors

8

12,206

4,765

Cash at bank

272,124

364,952

285,132

372,726

CREDITORS

Amounts falling due within one year

9

52,667

236,635

NET CURRENT ASSETS

232,465

136,091

TOTAL ASSETS LESS CURRENT LIABILITIES

254,056

163,314

PROVISIONS FOR LIABILITIES

778

1,211

NET ASSETS

253,278

162,103

CAPITAL AND RESERVES

Called up share capital

10

12,500

12,500

Retained earnings

240,778

149,603

SHAREHOLDERS' FUNDS

253,278

162,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

N H Friedman - Director

1.	STATUTORY INFORMATION

Deluxe Dogs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. There was no material departure from this standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Capitalised branding costs are written off over their estimated useful life of eight years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	INTANGIBLE FIXED ASSETS

Branding

costs

£

COST

At 1 January 2025

and 31 December 2025

2,933

AMORTISATION

At 1 January 2025

196

Amortisation for year

367

At 31 December 2025

563

NET BOOK VALUE

At 31 December 2025

2,370

At 31 December 2024

2,737

6.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

8,748

21,018

1,363

31,129

Additions

534

-

310

844

At 31 December 2025

9,282

21,018

1,673

31,973

DEPRECIATION

At 1 January 2025

3,024

2,627

992

6,643

Charge for year

1,243

4,598

268

6,109

At 31 December 2025

4,267

7,225

1,260

12,752

NET BOOK VALUE

At 31 December 2025

5,015

13,793

413

19,221

At 31 December 2024

5,724

18,391

371

24,486

7.	INVENTORIES

31.12.25

31.12.24

£

£

Stocks

802

3,009

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

4,746

1,440

Other debtors

5,546

1,550

Prepayments and accrued income

1,914

1,775

12,206

4,765

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

914

-

Tax

12,686

5,762

Social security and other taxes

17,055

1,872

Other creditors

322

162,110

Directors' current accounts

16,360

61,561

Accruals and deferred income

5,330

5,330

52,667

236,635

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

12,500

Ordinary

£1

12,500

12,500

11.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

-

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company uses a credit card facility, of which the directors may have provided personal guarantees; the outstanding balance at the year end was £322.

13.	RELATED PARTY DISCLOSURES

Loans from key management personnel are unsecured and interest free with no specific repayment terms.