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31/12/2023
2023-12-31
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No description of principal activities is disclosed
2022-10-01
Sage Accounts Production 23.0 - FRS102_2021
xbrli:pure
xbrli:shares
iso4217:GBP
13597667
2022-10-01
2023-12-31
13597667
2023-12-31
13597667
2022-09-30
13597667
2021-10-01
2022-09-30
13597667
2022-09-30
13597667
2021-09-30
13597667
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2022-10-01
2023-12-31
13597667
core:MotorVehicles
2022-10-01
2023-12-31
13597667
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2022-10-01
2023-12-31
13597667
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2023-12-31
13597667
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2022-10-01
2023-12-31
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13597667
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13597667
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13597667
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2023-12-31
13597667
core:ShareCapital
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13597667
core:RetainedEarningsAccumulatedLosses
2021-10-01
2022-09-30
13597667
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2022-10-01
2023-12-31
13597667
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2023-12-31
13597667
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2022-09-30
13597667
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2022-10-01
2023-12-31
13597667
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2023-12-31
13597667
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2023-12-31
13597667
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13597667
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13597667
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2023-12-31
13597667
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13597667
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2022-09-30
13597667
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2022-09-30
13597667
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2022-09-30
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13597667
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2023-12-31
Company registration number:
13597667
Hockley Dog Daycare Centre Limited
Unaudited filleted financial statements
31 December 2023
Hockley Dog Daycare Centre Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Hockley Dog Daycare Centre Limited
Directors and other information
|
|
|
|
Directors |
Mr Christopher Lloyd |
|
|
Mrs Kathleen Lloyd |
|
|
|
|
|
|
|
Company number |
13597667 |
|
|
|
|
|
|
|
Registered office |
Sovereign House |
|
|
82 West Street |
|
|
Rochford |
|
|
Essex |
|
|
SS4 1AS |
|
|
|
|
|
|
|
Business address |
6 Southview Road |
|
|
Hockley |
|
|
Essex |
|
|
SS5 5DX |
|
|
|
|
|
|
|
Accountant |
Andrew Murphy Chartered Accountants |
|
|
Sovereign House |
|
|
82 West Street |
|
|
Rochford |
|
|
Essex |
|
|
SS4 1AS |
|
|
|
Hockley Dog Daycare Centre Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Hockley Dog Daycare Centre Limited
Period ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Hockley Dog Daycare Centre Limited for the period ended 31 December 2023 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Hockley Dog Daycare Centre Limited, as a body, in accordance with the terms of my engagement letter dated 9 March 2022. My work has been undertaken solely to prepare for your approval the financial statements of Hockley Dog Daycare Centre Limited and state those matters that we have agreed to state to the board of directors of Hockley Dog Daycare Centre Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Hockley Dog Daycare Centre Limited and its board of directors as a body for my work or for this report.
It is your duty to ensure that Hockley Dog Daycare Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hockley Dog Daycare Centre Limited. You consider that Hockley Dog Daycare Centre Limited is exempt from the statutory audit requirement for the period.
I have not been instructed to carry out an audit or a review of the financial statements of Hockley Dog Daycare Centre Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Andrew Murphy Chartered Accountants
Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
5 February 2024
Hockley Dog Daycare Centre Limited
Statement of financial position
31 December 2023
|
|
|
31/12/23 |
|
|
|
30/09/22 |
|
|
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
Tangible assets |
|
7 |
10,822 |
|
|
|
13,459 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
10,822 |
|
|
|
13,459 |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors |
|
8 |
3,535 |
|
|
|
- |
|
|
Cash at bank and in hand |
|
|
399 |
|
|
|
2,212 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
3,934 |
|
|
|
2,212 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
9 |
(
2,780) |
|
|
|
(
29,724) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current assets/(liabilities) |
|
|
|
|
1,154 |
|
|
|
(
27,512) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
11,976 |
|
|
|
(
14,053) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets/(liabilities) |
|
|
|
|
11,976 |
|
|
|
(
14,053) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
Called up share capital |
|
10 |
|
|
2 |
|
|
|
2 |
Profit and loss account |
|
|
|
|
11,974 |
|
|
|
(
14,055) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds/(deficit) |
|
|
|
|
11,976 |
|
|
|
(
14,053) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
05 February 2024
, and are signed on behalf of the board by:
Mr Christopher Lloyd
Director
Company registration number:
13597667
Hockley Dog Daycare Centre Limited
Statement of changes in equity
Period ended 31 December 2023
|
|
Called up share capital |
|
Profit and loss account |
Total |
|
|
|
|
|
|
|
£ |
|
£ |
£ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At 1 October 2021 |
|
- |
|
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit/(loss) for the period |
|
|
|
(
14,055) |
(
14,055) |
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
|
|
|
Total comprehensive income for the period |
|
- |
|
(
14,055) |
(
14,055) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issue of shares |
|
2 |
|
|
2 |
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
|
|
|
Total investments by and distributions to owners |
|
2 |
|
- |
2 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
|
|
|
At 30 September 2022 and 1 October 2022 |
|
2 |
|
(
14,055) |
(
14,053) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit/(loss) for the period |
|
|
|
32,029 |
32,029 |
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
|
|
|
Total comprehensive income for the period |
|
- |
|
32,029 |
32,029 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dividends paid and payable |
|
|
|
(
6,000) |
(
6,000) |
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
|
|
|
Total investments by and distributions to owners |
|
- |
|
(
6,000) |
(
6,000) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
|
|
|
At 31 December 2023 |
|
2 |
|
11,974 |
11,976 |
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Hockley Dog Daycare Centre Limited
Notes to the financial statements
Period ended 31 December 2023
1.
General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Sovereign House, 82 West Street, Rochford, Essex, SS4 1AS.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt the company's ability to continue as a going concern
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
|
|
|
|
|
Fittings fixtures and equipment |
- |
25 % |
straight line |
|
Motor vehicles |
- |
25 % |
reducing balance |
|
|
|
|
|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
2
(2022:
2
).
5.
Tax on profit/loss
Major components of tax expense
|
|
|
Period |
Period |
|
|
|
ended |
ended |
|
|
|
31/12/23 |
30/09/22 |
|
|
|
£ |
£ |
|
Current tax: |
|
|
|
|
UK current tax expense |
|
978 |
- |
|
|
|
_______ |
_______ |
|
Tax on profit/loss |
|
978 |
- |
|
|
|
_______ |
_______ |
|
|
|
|
|
6.
Dividends
Equity dividends
|
|
|
Period |
Period |
|
|
|
ended |
ended |
|
|
|
31/12/23 |
30/09/22 |
|
|
|
£ |
£ |
|
Dividends paid during the period (excluding those for which a liability existed at the end of the prior period) |
|
6,000 |
- |
|
|
|
_______ |
_______ |
|
|
|
|
|
7.
Tangible assets
|
|
Fixtures, fittings and equipment |
Motor vehicles |
Total |
|
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
|
At 1 October 2022 |
8,701 |
9,245 |
17,946 |
|
|
|
|
|
Additions |
969 |
- |
969 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 31 December 2023 |
9,670 |
9,245 |
18,915 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
|
At 1 October 2022 |
2,175 |
2,312 |
4,487 |
|
|
|
|
|
Charge for the year |
1,873 |
1,733 |
3,606 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 31 December 2023 |
4,048 |
4,045 |
8,093 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
At 31 December 2023 |
5,622 |
5,200 |
10,822 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 30 September 2022 |
6,526 |
6,933 |
13,459 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
8.
Debtors
|
|
|
31/12/23 |
30/09/22 |
|
|
|
£ |
£ |
|
Other debtors |
|
3,535 |
- |
|
|
|
_______ |
_______ |
|
|
|
|
|
9.
Creditors: amounts falling due within one year
|
|
|
31/12/23 |
30/09/22 |
|
|
|
£ |
£ |
|
Corporation tax |
|
978 |
- |
|
Social security and other taxes |
|
2 |
- |
|
Other creditors |
|
1,800 |
29,724 |
|
|
|
_______ |
_______ |
|
|
|
2,780 |
29,724 |
|
|
|
_______ |
_______ |
|
|
|
|
|
10.
Called up share capital
Issued, called up and fully paid
|
|
|
31/12/23 |
|
|
|
30/09/22 |
|
|
|
|
|
No |
|
£ |
|
No |
|
£ |
|
Ordinary shares of £
1.00 each |
|
2 |
|
2 |
|
2 |
|
2 |
|
|
|
_______ |
|
_______ |
|
_______ |
|
_______ |
|
|
|
|
|
|
|
|
|
|
11.
Directors advances, credits and guarantees
|
During the period the directors entered into the following advances and credits with the company: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Period ended 31/12/23 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
Mr Christopher Lloyd |
(
20,776) |
40,752 |
(
16,441) |
3,535 |
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
Period ended 30/09/22 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
Mr Christopher Lloyd |
- |
1,002 |
(
21,778) |
(
20,776) |
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
12.
Controlling Party
The controlling party of the company is
Mr Christopher Lloyd
and Mrs Kathleen Lloyd