Registration number: 12487176

Black Dog Investments & Consultancy Limited

Contents

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

Black Dog Investments & Consultancy Limited

Company Information

Director

Mr A A Clayton

Registered office

Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol England BS30 8XT

Accountants

Ross & Partners (Bristol) Limited Accountants and Tax ConsultantsUnit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

Black Dog Investments & Consultancy Limited

(Registration number: 12487176)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	2,953	3,938
Current assets
Debtors	4	44,033	34,401
Cash at bank and in hand		5,989	29,392
		50,022	63,793
Creditors: Amounts falling due within one year	5	(23,806)	(34,653)
Net current assets		26,216	29,140
Total assets less current liabilities		29,169	33,078
Provisions for liabilities		-	(984)
Net assets		29,169	32,094
Capital and reserves
Called up share capital	6	10	10
Retained earnings		29,159	32,084
Shareholders' funds		29,169	32,094

For the financial year ending 31 August 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Black Dog Investments & Consultancy Limited

(Registration number: 12487176)
Balance Sheet as at 31 August 2025

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 August 2026
 

......................................... Mr A A Clayton Director

Black Dog Investments & Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	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 except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Black Dog Investments & Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixture and fittings	25% reducing balance
Office equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Black Dog Investments & Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	13,241	13,241
At 31 August 2025	13,241	13,241
Depreciation
At 1 September 2024	9,303	9,303
Charge for the year	985	985
At 31 August 2025	10,288	10,288
Carrying amount
At 31 August 2025	2,953	2,953
At 31 August 2024	3,938	3,938

4

Debtors

Current	2025 £	2024 £
Trade debtors	-	1,407
Prepayments	16,030	17,224
Other debtors	28,003	15,770
	44,033	34,401

Black Dog Investments & Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	1,356
Accruals and deferred income	7,917	8,359
Other creditors	15,889	24,938
	23,806	34,653

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10

7	Related party transactions

Loans to related parties

2024	Key management £	Total £
At start of period	24,801	24,801
Repaid	(24,801)	(24,801)
At end of period	-	-

Black Dog Investments & Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Loans from related parties

2025	Key management £	Total £
At start of period	24,938	24,938
Advanced	35,344	35,344
Repaid	(44,393)	(44,393)
At end of period	15,889	15,889

2024	Key management £	Total £
Advanced	87,667	87,667
Repaid	(62,729)	(62,729)
At end of period	24,938	24,938