Registration number:
Harper & Hounds Dog Grooming Ltd
for the Period from 18 December 2024 to 31 December 2025
Harper & Hounds Dog Grooming Ltd
Contents
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Statement of Financial Position |
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Notes to the Unaudited Financial Statements |
Harper & Hounds Dog Grooming Ltd
(Registration number: 16142988)
Statement of Financial Position as at 31 December 2025
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Note |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current liabilities |
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Net liabilities |
( |
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Capital and reserves |
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Called up share capital |
2 |
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Profit and loss account |
(1,326) |
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Shareholders' deficit |
(1,324) |
For the financial period 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:
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• |
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Harper & Hounds Dog Grooming Ltd
Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
United Kingdom
Principal activity
The principal activity of the company is will be dog grooming, however the company did not start trading during this period.
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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.
The financial statements are prepared in sterling which is the functional currency of the entity.
Going concern
The company meets its day to day working capital requirements through the support from the director which will continue for the foreseeable future. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.
Harper & Hounds Dog Grooming Ltd
Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025 (continued)
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Accounting policies (continued) |
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. |
Tangible assets
Tangible assets are stated in the statement of financial position 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.
No depreciation is included in this period, because the company has not yet started trading.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, 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. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities
Stocks
Stocks are measured at the lower of cost and estimated selling price.
At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price; the impairment loss is recognised immediately in profit or loss.
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Staff numbers |
The average number of persons employed by the company (including the director) during the period, was
Harper & Hounds Dog Grooming Ltd
Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025 (continued)
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Tangible assets |
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Fixtures and fittings |
Plant and machinery |
Office equipment |
Total |
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Cost or valuation |
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Additions |
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At 31 December 2025 |
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Depreciation |
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Carrying amount |
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At 31 December 2025 |
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Stocks |
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2025 |
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Other inventories |
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Debtors |
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2025 |
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Prepayments |
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Harper & Hounds Dog Grooming Ltd
Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025 (continued)
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Creditors |
Creditors: amounts falling due within one year
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Note |
2025 |
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Due within one year |
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Amounts owed to related parties. |
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Accruals and deferred income |
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Other creditors |
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Reserves |
Profit and loss account:
This reserve records retained earnings and accumulated losses.
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Related party transactions |
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Transactions with the director |
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2025 |
At 18 December 2024 |
Advances to director |
Repayments by director |
At 31 December 2025 |
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Loan from Director |
- |
( |
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