Registered number
07773065
Chalet Kennels Limited
Filleted Accounts
30 September 2023
Chalet Kennels Limited
Registered number: 07773065
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 8,995 9,523
Current assets
Debtors 4 (7,526) (16,825)
Cash at bank and in hand 51,631 33,022
44,105 16,197
Creditors: amounts falling due within one year 5 (12,905) (6,996)
Net current assets 31,200 9,201
Net assets 40,195 18,724
Capital and reserves
Called up share capital 1 1
Profit and loss account 40,194 18,723
Shareholders' funds 40,195 18,724
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D McDonagh
Director
Approved by the board on 13 February 2024
Chalet Kennels Limited
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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 from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2022 11,204
At 30 September 2023 11,204
Depreciation
At 1 October 2022 1,681
Charge for the year 528
At 30 September 2023 2,209
Net book value
At 30 September 2023 8,995
At 30 September 2022 9,523
4 Debtors 2023 2022
£ £
Trade debtors - 318
Other debtors (7,526) (17,143)
(7,526) (16,825)
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 2,925 -
Taxation and social security costs 7,581 4,643
Other creditors 2,399 2,353
12,905 6,996
6 Other information
Chalet Kennels Limited is a private company limited by shares and incorporated in England. Its registered office is:
New Farm Drive
Abridge
Essex
RM4 1BU
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