THE COMMON CANINE LTD


Directors	STREET, Adam Matthew
	STREET, Billi


Registered Address	4a Hafer Road
	London
	SW11 1HF


Registered Number	11811713 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		4,800		-
Tangible assets	4		447		739
			5,247		739
Current assets
Debtors	5	3,333		2,109
Cash at bank and on hand		8,560		5,310
		11,893		7,419
Creditors amounts falling due within one year	6	(12,322)		(4,817)
Net current assets (liabilities)			(429)		2,602
Total assets less current liabilities			4,818		3,341
Net assets			4,818		3,341
Capital and reserves
Called up share capital			100		100
Profit and loss account			4,718		3,241
Shareholders' funds			4,818		3,341

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2026, and are signed on its behalf by:

STREET, Adam Matthew
Director

STREET, Billi
Director

Registered Company No. 11811713

THE COMMON CANINE LTD

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)		Straight line (years)
	Office Equipment	20		3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	6,000	6,000
At 28 February 26	6,000	6,000
Amortisation and impairment
Charge for year	1,200	1,200
At 28 February 26	1,200	1,200
Net book value
At 28 February 26	4,800	4,800
At 28 February 25	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 25	8,124	8,124
Additions	529	529
At 28 February 26	8,653	8,653
Depreciation and impairment
At 01 March 25	7,385	7,385
Charge for year	821	821
At 28 February 26	8,206	8,206
Net book value
At 28 February 26	447	447
At 28 February 25	739	739

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	3,333	2,109
Total	3,333	2,109

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,119	728
Taxation and social security	1,284	714
Other creditors	9,069	2,626
Accrued liabilities and deferred income	850	749
Total	12,322	4,817