REGISTERED NUMBER: SC265100 (Scotland)

Black Dog Financial Services Ltd.

Financial Statements For The Year Ended 31 August 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G D Chappell

Mr R M Penny

SECRETARY:

Mr G D Chappell

REGISTERED OFFICE:

15 Spey Crescent

Fochabers

Moray

IV32 7QN

REGISTERED NUMBER:

SC265100 (Scotland)

ACCOUNTANTS:

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

BANKERS:

Bank of Scotland

600 Gorgie Road

Edinburgh

EH11 3XP

FIXED ASSETS

Tangible assets

4

6,252

8,431

CURRENT ASSETS

Debtors

5

11,670

12,380

Cash at bank and in hand

129,618

89,946

141,288

102,326

CREDITORS

Amounts falling due within one year

6

65,453

47,615

NET CURRENT ASSETS

75,835

54,711

TOTAL ASSETS LESS CURRENT LIABILITIES

82,087

63,142

PROVISIONS FOR LIABILITIES

7

1,433

2,084

NET ASSETS

80,654

61,058

CAPITAL AND RESERVES

Called up share capital

8

1,200

1,200

Retained earnings

9

79,454

59,858

SHAREHOLDERS' FUNDS

80,654

61,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 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 5 October 2026 and were signed on its behalf by:

Mr G D Chappell - Director

1.	STATUTORY INFORMATION

Black Dog Financial Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

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

Equipment

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

Equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2025

5,668

5,133

14,423

25,224

Additions

279

-

346

625

Disposals

-

(1,369

)

(2,901

)

(4,270

)

At 31 August 2026

5,947

3,764

11,868

21,579

DEPRECIATION

At 1 September 2025

2,651

3,596

10,546

16,793

Charge for year

800

308

1,537

2,645

Eliminated on disposal

-

(1,210

)

(2,901

)

(4,111

)

At 31 August 2026

3,451

2,694

9,182

15,327

NET BOOK VALUE

At 31 August 2026

2,496

1,070

2,686

6,252

At 31 August 2025

3,017

1,537

3,877

8,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

4,000

4,000

Other debtors

7,670

8,380

11,670

12,380

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Taxation and social security

61,831

44,838

Other creditors

3,622

2,777

65,453

47,615

7.	PROVISIONS FOR LIABILITIES

31.8.26

31.8.25

£

£

Deferred tax

1,433

2,084

Deferred

tax

£

Balance at 1 September 2025

2,084

Provided during year

(651

)

Balance at 31 August 2026

1,433

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.8.25

value:

£

£

400

A Ordinary

1

400

400

400

B Ordinary

1

400

400

400

C Ordinary

1

400

400

1,200

1,200

9.

RESERVES

Retained

earnings

£

At 1 September 2025

59,858

Profit for the year

164,596

Dividends

(145,000

)

At 31 August 2026

79,454

10.	DIRECTORS' TRANSACTIONS

At 31 August 2025 the company owed one of the directors £124. During the year the company met expenses on behalf of this director totalling £32. At 31 August 2026 the company owed this director £92. This loan is interest free and has no fixed terms of repayment.

At 31 August 2025 the company owed one of the directors £8. During the year this director met expenses on behalf of the company totalling £85. At 31 August 2026 the company owed this director £93. This loan is interest free and has no fixed terms of repayment..

The company operates from premises owned by the directors. During the year a rental charge of £7,800 (2025 - £5,600) was paid to the directors.

During the year the company paid dividends totalling £145,000 (2024 - £107,500) to the directors.