Wally The Dog Ltd


Director	Heatley, Evan Marie


Registered Address	523 Old York Road
	London
	SW18 1TG


Registered Number	15028920 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		15,854		31,703
			15,854		31,703
Current assets
Stocks	4	2,928		938
Debtors	5	42,575		61,001
Cash at bank and on hand		6,449		17,248
		51,952		79,187
Creditors amounts falling due within one year	6	(80,583)		(78,593)
Net current assets (liabilities)			(28,631)		594
Total assets less current liabilities			(12,777)		32,297
Creditors amounts falling due after one year	7		(43,580)		(62,080)
Net assets			(56,357)		(29,783)
Capital and reserves
Called up share capital			10		10
Share premium			30,290		30,290
Profit and loss account			(86,657)		(60,083)
Shareholders' funds			(56,357)		(29,783)

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 Director acknowledges 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 Director on 2 September 2026, and are signed on its behalf by:

Heatley, Evan Marie
Director
Registered Company No. 15028920

Wally The Dog Ltd

Notes to the Financial Statements
for the year ended 30 April 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.

	Going concern
	These accounts have been prepared on the going concern basis. The Company is reliant on the continued support of the director.

	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	4
	Office Equipment	4

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	6		8

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 May 25	11,048	24,484	1,160	2,501	39,193
Additions	-	1,012	-	-	1,012
Disposals	(5,462)	(7,813)	(1,160)	-	(14,435)
At 30 April 26	5,586	17,683	-	2,501	25,770
Depreciation and impairment
At 01 May 25	-	6,528	314	648	7,490
Charge for year	-	6,337	290	625	7,252
On disposals	-	(3,570)	(1,256)	-	(4,826)
At 30 April 26	-	9,295	(652)	1,273	9,916
Net book value
At 30 April 26	5,586	8,388	652	1,228	15,854
At 30 April 25	11,048	17,956	846	1,853	31,703

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	2,928	938
Total	2,928	938

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	2,498	162
Other debtors	738	-
Prepayments and accrued income	39,339	60,839
Total	42,575	61,001

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,265	18,739
Taxation and social security	330	2,016
Other creditors	71,909	56,918
Accrued liabilities and deferred income	1,079	920
Total	80,583	78,593

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	43,580	62,080
Total	43,580	62,080