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REGISTERED NUMBER: 05741826 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th June 2023

for

CLARKS HILL KENNELS & CATTERY LIMITED

CLARKS HILL KENNELS & CATTERY LIMITED (REGISTERED NUMBER: 05741826)






Contents of the Financial Statements
for the Year Ended 30th June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLARKS HILL KENNELS & CATTERY LIMITED

Company Information
for the Year Ended 30th June 2023







DIRECTORS: Mr P I Critchley
Mrs B Critchley
Mr M Critchley





SECRETARY: Mr P I Critchley





REGISTERED OFFICE: 41 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 05741826 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

CLARKS HILL KENNELS & CATTERY LIMITED (REGISTERED NUMBER: 05741826)

Balance Sheet
30th June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 358,802 343,504
358,802 343,504

CURRENT ASSETS
Stocks 6 2,584 1,808
Debtors 7 867 814
Cash at bank and in hand 201,868 227,054
205,319 229,676
CREDITORS
Amounts falling due within one year 8 87,406 117,437
NET CURRENT ASSETS 117,913 112,239
TOTAL ASSETS LESS CURRENT
LIABILITIES

476,715

455,743

CREDITORS
Amounts falling due after more than one
year

9

(21,250

)

(42,500

)

PROVISIONS FOR LIABILITIES (3,821 ) (914 )
NET ASSETS 451,644 412,329

CAPITAL AND RESERVES
Called up share capital 11 150 150
Retained earnings 451,494 412,179
SHAREHOLDERS' FUNDS 451,644 412,329

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

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

CLARKS HILL KENNELS & CATTERY LIMITED (REGISTERED NUMBER: 05741826)

Balance Sheet - continued
30th June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th January 2024 and were signed on its behalf by:




Mr P I Critchley - Director Mrs B Critchley - Director




Mr M Critchley - Director


CLARKS HILL KENNELS & CATTERY LIMITED (REGISTERED NUMBER: 05741826)

Notes to the Financial Statements
for the Year Ended 30th June 2023

1. STATUTORY INFORMATION

Clarks Hill Kennels & Cattery 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.

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.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts received for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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 reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

No depreciation is provided on the company's freehold properties. The directors consider that to depreciate them would not give a true and fair view. Depreciation is only one of the many elements reflected in the annual valuation of properties and accordingly the amount of depreciation which might otherwise have been charged cannot be separately identified or quantified. The directors consider that this policy results in the financial statements giving a true and fair view.

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately 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 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.


CLARKS HILL KENNELS & CATTERY LIMITED (REGISTERED NUMBER: 05741826)

Notes to the Financial Statements - continued
for the Year Ended 30th June 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.

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.

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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Financial instruments:
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st July 2022
and 30th June 2023 95,000
AMORTISATION
At 1st July 2022
and 30th June 2023 95,000
NET BOOK VALUE
At 30th June 2023 -
At 30th June 2022 -

CLARKS HILL KENNELS & CATTERY LIMITED (REGISTERED NUMBER: 05741826)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1st July 2022 331,045 14,214 44,294
Additions - 21,431 1,600
At 30th June 2023 331,045 35,645 45,894
DEPRECIATION
At 1st July 2022 - 9,774 40,029
Charge for year - 6,120 1,719
At 30th June 2023 - 15,894 41,748
NET BOOK VALUE
At 30th June 2023 331,045 19,751 4,146
At 30th June 2022 331,045 4,440 4,265

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st July 2022 6,300 2,349 398,202
Additions - 1,067 24,098
At 30th June 2023 6,300 3,416 422,300
DEPRECIATION
At 1st July 2022 3,421 1,474 54,698
Charge for year 720 241 8,800
At 30th June 2023 4,141 1,715 63,498
NET BOOK VALUE
At 30th June 2023 2,159 1,701 358,802
At 30th June 2022 2,879 875 343,504

6. STOCKS
30.6.23 30.6.22
£    £   
Stocks 2,584 1,808

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Prepayments 867 814

CLARKS HILL KENNELS & CATTERY LIMITED (REGISTERED NUMBER: 05741826)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other loans (see note 10) 21,250 21,250
Trade creditors 588 518
Tax 5,802 18,114
Social security and other taxes 6,160 2,413
VAT 16,380 14,091
Other creditors 15,213 344
Directors' current accounts 3,000 32,943
Accrued expenses 19,013 27,764
87,406 117,437

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Other loans (see note 10) 21,250 42,500

10. LOANS

An analysis of the maturity of loans is given below:

30.6.23 30.6.22
£    £   
Amounts falling due within one year or on demand:
Other loans 21,250 21,250

Amounts falling due between one and two years:
Other loans - 1-2 years 21,250 21,250

Amounts falling due between two and five years:
Other loans - 2-5 years - 21,250

Other loans have been provided to the company under the CIBLS.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
150 Ordinary £1 150 150

12. RELATED PARTY DISCLOSURES

Included in creditors is a loan from the directors of £3,000 (2022: £32,943). There is no interest charged on this loan and it is repayable on demand.