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REGISTERED NUMBER: 08469519 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

FOR

BROADMARSH KENNELS AND CATTERY LTD

BROADMARSH KENNELS AND CATTERY LTD (REGISTERED NUMBER: 08469519)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BROADMARSH KENNELS AND CATTERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2023







DIRECTORS: Mrs E P Walker
Mr M J Walker





REGISTERED OFFICE: Broadmarsh Kennels & Cattery
Wassell Grove Lane
Hagley
Stourbridge
West Midlands
DY9 9JL





REGISTERED NUMBER: 08469519 (England and Wales)





ACCOUNTANTS: Stanton Ralph & Co Limited
Chartered Accountants
The Old Police Station
Whitburn Street
Bridgnorth
Shropshire
WV16 4QP

BROADMARSH KENNELS AND CATTERY LTD (REGISTERED NUMBER: 08469519)

ABRIDGED BALANCE SHEET
30TH SEPTEMBER 2023

30.9.22 30.9.23
£    £    Notes £    £   
FIXED ASSETS
- Intangible assets 4 -
103,656 Tangible assets 5 93,451
103,656 93,451

CURRENT ASSETS
850 Stocks 900
368,599 Debtors 369,591
148,958 Cash at bank and in hand 163,193
518,407 533,684
CREDITORS
161,099 Amounts falling due within one year 153,557
357,308 NET CURRENT ASSETS 380,127
460,964 TOTAL ASSETS LESS CURRENT LIABILITIES 473,578

CREDITORS

(105,033

)
Amounts falling due after more than one
year

(46,544

)

(23,507 ) PROVISIONS FOR LIABILITIES (21,070 )
332,424 NET ASSETS 405,964

CAPITAL AND RESERVES
100 Called up share capital 7 100
332,324 Retained earnings 405,864
332,424 SHAREHOLDERS' FUNDS 405,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

BROADMARSH KENNELS AND CATTERY LTD (REGISTERED NUMBER: 08469519)

ABRIDGED BALANCE SHEET - continued
30TH SEPTEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th September 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th November 2023 and were signed on its behalf by:




Mr M J Walker - Director



Mrs E P Walker - Director


BROADMARSH KENNELS AND CATTERY LTD (REGISTERED NUMBER: 08469519)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

1. STATUTORY INFORMATION

Broadmarsh Kennels and Cattery Ltd 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 20% on reducing balance

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 Income Statement, 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.

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.

BROADMARSH KENNELS AND CATTERY LTD (REGISTERED NUMBER: 08469519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2022 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st October 2022
and 30th September 2023 236,417
AMORTISATION
At 1st October 2022
and 30th September 2023 236,417
NET BOOK VALUE

At 30th September 2023 -
At 30th September 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st October 2022 152,667
Additions 9,666
At 30th September 2023 162,333
DEPRECIATION
At 1st October 2022 49,011
Charge for year 19,871
At 30th September 2023 68,882
NET BOOK VALUE
At 30th September 2023 93,451
At 30th September 2022 103,656

BROADMARSH KENNELS AND CATTERY LTD (REGISTERED NUMBER: 08469519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1st October 2022
and 30th September 2023 78,865
DEPRECIATION
At 1st October 2022 10,065
Charge for year 13,759
At 30th September 2023 23,824
NET BOOK VALUE
At 30th September 2023 55,041
At 30th September 2022 68,800

6. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Bank loans 78,003 149,384

Lloyds bank have fixed and floating charges over the assets of the company.
Lloyds bank also has fixed and floating charges over the premises from which the company operates. This property is owned by the directors.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th September 2023 and 30th September 2022:

30.9.23 30.9.22
£    £   
Mrs E P Walker
Balance outstanding at start of year 124,170 108,335
Amounts advanced 140,273 104,582
Amounts repaid (139,775 ) (88,747 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 124,668 124,170

BROADMARSH KENNELS AND CATTERY LTD (REGISTERED NUMBER: 08469519)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr M J Walker
Balance outstanding at start of year 179,329 148,206
Amounts advanced 66,824 35,805
Amounts repaid (66,429 ) (4,682 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 179,724 179,329

No interest is charged.