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REGISTERED NUMBER: 04402455 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

CHILWORTH KENNELS LIMITED

CHILWORTH KENNELS LIMITED (REGISTERED NUMBER: 04402455)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHILWORTH KENNELS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr C J Armstrong
Mrs G Armstrong
Miss V J Armstrong
Mr J H Armstrong





SECRETARY: Mr C A Armstrong





REGISTERED OFFICE: Lordswood Lane
Chilworth
Southampton
Hampshire
SO16 7JG





REGISTERED NUMBER: 04402455 (England and Wales)





ACCOUNTANTS: Casson Beckman
Chartered Accountants
Murrills House
48 East Street
Portchester
Fareham
Hampshire
PO16 9XS

CHILWORTH KENNELS LIMITED (REGISTERED NUMBER: 04402455)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,600 18,900
Tangible assets 5 3,895 4,949
Investment property 6 651,752 651,752
668,247 675,601

CURRENT ASSETS
Stocks 500 500
Debtors 7 581 192
Cash at bank and in hand 80,277 42,605
81,358 43,297
CREDITORS
Amounts falling due within one year 8 26,764 19,801
NET CURRENT ASSETS 54,594 23,496
TOTAL ASSETS LESS CURRENT
LIABILITIES

722,841

699,097

CREDITORS
Amounts falling due after more than one year 9 (42,065 ) (85,662 )

PROVISIONS FOR LIABILITIES (63,219 ) (63,419 )
NET ASSETS 617,557 550,016

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 617,455 549,914
SHAREHOLDERS' FUNDS 617,557 550,016

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

CHILWORTH KENNELS LIMITED (REGISTERED NUMBER: 04402455)

BALANCE SHEET - continued
31 MARCH 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 Board of Directors and authorised for issue on 18 September 2023 and were signed on its behalf by:





Mr C J Armstrong - Director


CHILWORTH KENNELS LIMITED (REGISTERED NUMBER: 04402455)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents invoiced sales of services, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


CHILWORTH KENNELS LIMITED (REGISTERED NUMBER: 04402455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued
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 14 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 63,000
AMORTISATION
At 1 April 2022 44,100
Charge for year 6,300
At 31 March 2023 50,400
NET BOOK VALUE
At 31 March 2023 12,600
At 31 March 2022 18,900

CHILWORTH KENNELS LIMITED (REGISTERED NUMBER: 04402455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 9,797 17,888 1,056 28,741
Additions - - 539 539
At 31 March 2023 9,797 17,888 1,595 29,280
DEPRECIATION
At 1 April 2022 9,797 13,643 352 23,792
Charge for year - 1,061 532 1,593
At 31 March 2023 9,797 14,704 884 25,385
NET BOOK VALUE
At 31 March 2023 - 3,184 711 3,895
At 31 March 2022 - 4,245 704 4,949

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022
and 31 March 2023 651,752
NET BOOK VALUE
At 31 March 2023 651,752
At 31 March 2022 651,752

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2019 328,839
Cost 322,913
651,752

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 581 192

CHILWORTH KENNELS LIMITED (REGISTERED NUMBER: 04402455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 19,939 13,026
Other creditors 6,825 6,775
26,764 19,801

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 42,065 85,662