ACCOUNTS - Final Accounts preparation

Registered number: 14540879

WALTER IS THE BEST DOG LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

WALTER IS THE BEST DOG LTD

REGISTERED NUMBER: 14540879

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	22,738		3,414
Cash at bank and in hand	5	25,689		8,018
		48,427		11,432
Creditors: amounts falling due within one year	6	(11,244)		(11,429)
Net current assets			37,183		3
Total assets less current liabilities			37,183		3

Net assets			37,183		3

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		37,182	2
		37,183	3

WALTER IS THE BEST DOG LTD

REGISTERED NUMBER: 14540879

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

I J Simons

Director

Date: 7 September 2026

The notes on pages 3 to 5 form part of these financial statements.

WALTER IS THE BEST DOG LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Walter Is The Best Dog Ltd is a private company, limited by shares, registered in England and Wales, registration number 14540879. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of provision and production of live theatrical or stage performances

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Functional and presentation currency

The company's functional and presentation currency is pound sterling.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from provision and production of live theatrical or stage performance activities is recognised as the related performance obligations are satisfied and only to the extent that it is probable that the company will be entitled to the consideration due under the contract.

Recharged income is recognised when the corresponding expenses have been incurred on behalf of other entities.

Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

WALTER IS THE BEST DOG LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

WALTER IS THE BEST DOG LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	21,838	-
Amounts owed by group companies	635	1
Other debtors	-	119
Prepayments	265	3,294
	22,738	3,414

5.	Cash
		2025	2024
		£	£

	Cash at bank and in hand	25,689	8,018

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	840
Amounts owed to group undertakings	3,374	2,055
Other taxation and social security	3,412	-
Accruals	4,458	8,534
	11,244	11,429

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) ordinary share of £1.00	1	1

8.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35, as the company is itself a wholly owned subsidiary of Big Huge Money Ltd.