Callum Holt, from Broadfield in Leyland, started the business after his parents told him he couldn't get a puppy.
"Sadly we are not in a position to get a dog," said David Holt, Callum's dad, "because I am a student nurse and my wife works full time".
"He has wanted one for quite some time, well over a year now," added the 42 year old.
Callum's parents thought dog-walking could teach him a couple of valuable lessons.
"We want Callum to learn what it takes to look after a dog, but we also want him to know about working and running a business.
"So it's not really just about the dogs, there's a bigger picture too," David said.
Callum's mum, Amanda, had the idea for a business card, and he helped her design it.
"I've been roped into it all," said David, "my wife volunteered me to accompany Callum on the walks.
"We have had messages off three or four people so far, so Callum is going to have a trial walk with their dogs soon.
Callum hopes to make £1.50 per walk, and wants to save up to go to visit New York City.
"Of course, there is no obligation for anyone to pay Callum for walking their dog - we think of it more as a contribution so he can learn about the value of work".
"He would be better with a puppy or a small dog, not a big one," said David, "I don't want to find him buried in a hedge somewhere!"