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REGISTERED NUMBER: 00570253 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

BARILLA KENNELS LIMITED

BARILLA KENNELS LIMITED (REGISTERED NUMBER: 00570253)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARILLA KENNELS LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2023







DIRECTORS: S Bingham
A Bingham





REGISTERED OFFICE: 38 Middlehill Road
Wimborne
Dorset
BH21 2SE





REGISTERED NUMBER: 00570253 (England and Wales)





ACCOUNTANTS: Enhance
Chartered Accountants & Business Advisers
38 Middlehill Road
Wimborne
Dorset
BH21 2SE

BARILLA KENNELS LIMITED (REGISTERED NUMBER: 00570253)

BALANCE SHEET
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,148,593 746,706

CURRENT ASSETS
Stocks 150 150
Debtors 5 6,168 22,949
Prepayments and accrued income 2,002 1,717
Cash at bank 7 7,143
8,327 31,959
CREDITORS
Amounts falling due within one year 6 78,570 45,559
NET CURRENT LIABILITIES (70,243 ) (13,600 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,078,350 733,106

CREDITORS
Amounts falling due after more than one
year

7

(184,231

)

(209,584

)

PROVISIONS FOR LIABILITIES (151,079 ) -
NET ASSETS 743,040 523,522

CAPITAL AND RESERVES
Called up share capital 628 628
Revaluation reserve 8 737,801 496,180
Retained earnings 4,611 26,714
SHAREHOLDERS' FUNDS 743,040 523,522

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

BARILLA KENNELS LIMITED (REGISTERED NUMBER: 00570253)

BALANCE SHEET - continued
31 May 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 19 February 2024 and were signed on its behalf by:





S Bingham - Director


BARILLA KENNELS LIMITED (REGISTERED NUMBER: 00570253)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Barilla Kennels 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 as modified by the revaluation of certain assets.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 31 May 2023 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 1 June 2021.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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.
Land and buildings - 2% on property cost/valuation and Land is not depreciated
Plant and machinery etc - 25% 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.

BARILLA KENNELS LIMITED (REGISTERED NUMBER: 00570253)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 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.

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 5 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 June 2022 707,300 178,164 885,464
Additions - 14,500 14,500
Revaluations 392,700 - 392,700
At 31 May 2023 1,100,000 192,664 1,292,664
DEPRECIATION
At 1 June 2022 - 138,758 138,758
Charge for year - 5,313 5,313
At 31 May 2023 - 144,071 144,071
NET BOOK VALUE
At 31 May 2023 1,100,000 48,593 1,148,593
At 31 May 2022 707,300 39,406 746,706

Land and buildings are reviewed annually and revalued by qualified valuers at least once in each rolling five year period, on an existing use basis.

BARILLA KENNELS LIMITED (REGISTERED NUMBER: 00570253)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST OR VALUATION
At 1 June 2022
and 31 May 2023 6,000
DEPRECIATION
At 1 June 2022 4,274
Charge for year 173
At 31 May 2023 4,447
NET BOOK VALUE
At 31 May 2023 1,553
At 31 May 2022 1,726

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,290 -
Other debtors 2,878 22,949
6,168 22,949

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 39,254 30,097
Trade creditors 2,056 4,625
Taxation and social security 10,301 7,473
Other creditors 26,959 3,364
78,570 45,559

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 184,231 209,584

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 67,774 99,196

BARILLA KENNELS LIMITED (REGISTERED NUMBER: 00570253)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2023

8. RESERVES
Revaluation
reserve
£   
At 1 June 2022 496,180
Fair value movement 241,621

At 31 May 2023 737,801

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2023 and 31 May 2022:

2023 2022
£    £   
S Bingham and A Bingham
Balance outstanding at start of year - 87,350
Amounts repaid - (87,350 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

During the year the company borrowed £30,000 (2022: £30,000) from Barilla Limited, a company in which S & A Bingham are Directors & Shareholders. At the balance sheet date the company owed £22,394 (2022:£nil) to Barilla Limited.The loan is interest free and repayable on demand.

At the balance sheet date the company owed £nil (2022: £17) to the Directors.

11. ULTIMATE CONTROLLING PARTY

The directors control the company by virtue of a controlling interest of 98% of the issued ordinary share capital.