Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Mr R H Ritchie 03/04/2017 28 July 2026 The principal activity of the Company during the financial year was providing secure dog walking fields for dog walkers throughout Scotland. SC562328 2025-12-31 SC562328 bus:Director1 2025-12-31 SC562328 2024-12-31 SC562328 core:CurrentFinancialInstruments 2025-12-31 SC562328 core:CurrentFinancialInstruments 2024-12-31 SC562328 core:ShareCapital 2025-12-31 SC562328 core:ShareCapital 2024-12-31 SC562328 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC562328 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC562328 core:PlantMachinery 2024-12-31 SC562328 core:Vehicles 2024-12-31 SC562328 core:PlantMachinery 2025-12-31 SC562328 core:Vehicles 2025-12-31 SC562328 bus:OrdinaryShareClass1 2025-12-31 SC562328 bus:OrdinaryShareClass2 2025-12-31 SC562328 2025-01-01 2025-12-31 SC562328 bus:FilletedAccounts 2025-01-01 2025-12-31 SC562328 bus:SmallEntities 2025-01-01 2025-12-31 SC562328 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC562328 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC562328 bus:Director1 2025-01-01 2025-12-31 SC562328 core:PlantMachinery core:TopRangeValue 2025-01-01 2025-12-31 SC562328 core:Vehicles 2025-01-01 2025-12-31 SC562328 2024-01-01 2024-12-31 SC562328 core:PlantMachinery 2025-01-01 2025-12-31 SC562328 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 SC562328 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 SC562328 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 SC562328 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC562328 (Scotland)

# RUN FREE DOG FIELDS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

RUN FREE DOG FIELDS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

RUN FREE DOG FIELDS LIMITED

## BALANCE SHEET

AS AT 31 DECEMBER 2025
RUN FREE DOG FIELDS LIMITED

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 47,791 |  | 72,680
|  | 47,791 |  | 72,680
Current assets |  |  |  |
Debtors | 4 | 22,680 |  | 23,744
Cash at bank and in hand |  | 451,755 |  | 369,621
|  | 474,435 |  | 393,365
Creditors: amounts falling due within one year | 5 | ( 279,761) |  | ( 255,780)
Net current assets |  | 194,674 |  | 137,585
Total assets less current liabilities |  | 242,465 |  | 210,265
Net assets |  | 242,465 |  | 210,265
Capital and reserves |  |  |  |
Called-up share capital | 6 | 105 |  | 105
Profit and loss account |  | 242,360 |  | 210,160
Total shareholders' funds |  | 242,465 |  | 210,265

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Run Free Dog Fields Limited (registered number: SC562328) were approved and authorised for issue by the Director on 28 July 2026. They were signed on its behalf by:

Mr R H Ritchie Director |

RUN FREE DOG FIELDS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
RUN FREE DOG FIELDS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Run Free Dog Fields Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Barrangary Farm, Greenock Road, Bishopton, PA7 5NN, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised as and when it falls due, with any advance bookings being deferred to the financial period in which they occur within.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 4 years straight line
Vehicles | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 7 |  | 7

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 211,792 |  | 106,654 |  | 318,446
Additions | 5,803 |  | 0 |  | 5,803
At 31 December 2025 | 217,595 |  | 106,654 |  | 324,249
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 183,489 |  | 62,277 |  | 245,766
Charge for the financial year | 19,598 |  | 11,094 |  | 30,692
At 31 December 2025 | 203,087 |  | 73,371 |  | 276,458
Net book value |  |  |  |  |
At 31 December 2025 | 14,508 |  | 33,283 |  | 47,791
At 31 December 2024 | 28,303 |  | 44,377 |  | 72,680

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 22,680 |  | 23,744

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 241,593 |  | 232,003
Other creditors | 38,168 |  | 23,777
| 279,761 |  | 255,780

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100
5 A Ordinary shares of £ 1.00 each | 5 |  | 5
| 105 |  | 105