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REGISTERED NUMBER: SC603752 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Moss Croft Country Kennels Limited

Moss Croft Country Kennels Limited (Registered number: SC603752)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Moss Croft Country Kennels Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Miss I S Grint





REGISTERED OFFICE: Moss Croft
Ellon
Aberdeenshire
AB41 8JZ





REGISTERED NUMBER: SC603752 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

Moss Croft Country Kennels Limited (Registered number: SC603752)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 418,088 326,495

CURRENT ASSETS
Debtors 5 3,450 1,074
Cash at bank 11,160 27,487
14,610 28,561
CREDITORS
Amounts falling due within one year 6 367,522 322,561
NET CURRENT LIABILITIES (352,912 ) (294,000 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,176

32,495

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 65,175 32,494
SHAREHOLDERS' FUNDS 65,176 32,495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Moss Croft Country Kennels Limited (Registered number: SC603752)

Balance Sheet - continued
31 July 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2023 and were signed by:





Miss I S Grint - Director


Moss Croft Country Kennels Limited (Registered number: SC603752)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Moss Croft Country Kennels Limited 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.
Plant and machinery etc - 10% on reducing balance

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 1 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2022 320,534 8,704 329,238
Additions 67,863 27,029 94,892
At 31 July 2023 388,397 35,733 424,130
DEPRECIATION
At 1 August 2022 - 2,743 2,743
Charge for year - 3,299 3,299
At 31 July 2023 - 6,042 6,042
NET BOOK VALUE
At 31 July 2023 388,397 29,691 418,088
At 31 July 2022 320,534 5,961 326,495

Moss Croft Country Kennels Limited (Registered number: SC603752)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 644 1,074
Other debtors 2,806 -
3,450 1,074

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 22,978 -
Trade creditors 250 839
Taxation and social security 2,355 12,069
Other creditors 341,939 309,653
367,522 322,561

7. RELATED PARTY DISCLOSURES

During the year the director Sarah Grint advanced the company net amounts totalling £340,389. This amount remained outstanding at 31/07/2023 and is included within other creditors in the notes to the accounts.