2022-07-012023-06-302023-06-30false12662628KEEPER OF KITTENS 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KEEPER OF KITTENS LTD

Registered Number
12662628
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

KEEPER OF KITTENS LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

L J McNeil

Registered Address

24 Pudding Chare
Newcastle Upon Tyne
NE1 1UE

Registered Number

12662628 (England and Wales)
KEEPER OF KITTENS LTD
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets46,2832,296
6,2832,296
Current assets
Stocks671916,071
Debtors72,9481,648
Cash at bank and on hand7,6517,461
11,31825,180
Creditors amounts falling due within one year8(23,535)(7,305)
Net current assets (liabilities)(12,217)17,875
Total assets less current liabilities(5,934)20,171
Provisions for liabilities9-(506)
Net assets(5,934)19,665
Capital and reserves
Called up share capital11
Profit and loss account(5,935)19,664
Shareholders' funds(5,934)19,665
The financial statements were approved and authorised for issue by the Director on 31 January 2024, and are signed on its behalf by:
L J McNeil
Director
Registered Company No. 12662628
KEEPER OF KITTENS LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.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.
2.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment5
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Valuation of financial instruments policy
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting its liabilities.
3.Employee information

20232022
Average number of employees during the year67
4.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 223132,5832,896
Additions4,1086244,732
At 30 June 234,4213,2077,628
Depreciation and impairment
At 01 July 2278522600
Charge for year197548745
At 30 June 232751,0701,345
Net book value
At 30 June 234,1462,1376,283
At 30 June 222352,0612,296
5.Description of financial commitments other than capital commitments
The total future minimum lease payments under non-cancellable operating leases are as follows: Not later than 1 year £1,667 (2022: £10,000); later than 1 year and not later than 5 years £0 (2022: £1,667); total £1,667 (2022: £11,667).
6.Stocks

2023

2022

££
Other stocks71916,071
Total71916,071
7.Debtors

2023

2022

££
Trade debtors / trade receivables8521,245
Other debtors1,917-
Prepayments and accrued income179403
Total2,9481,648
8.Creditors within one year

2023

2022

££
Taxation and social security19,6445,349
Finance lease and HP contracts1,468-
Other creditors108758
Accrued liabilities and deferred income2,3151,198
Total23,5357,305
Lease purchase creditors are secured on the assets to which they relate.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)-506
Total-506