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Registered Number: 06940163
England and Wales

 

 

 

THE PET STUDIO - KENNELS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Director Dean Braham
Registered Number 06940163
Registered Office The Grange
Smallway, Congresbury
Bristol
North Somerset
BS49 5AA
Accountants CEK Accounts Limited
Bamburgh House Apartment 1
Bamburgh Road
Westerhope
Newcastle-Upon-Tyne
NE5 5PZ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 July 2023.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Dean Braham
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Dean Braham
Director

Date approved: 02 April 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
CEK Accounts Limited
31 July 2023



....................................................
CEK Accounts Limited
Bamburgh House Apartment 1
Bamburgh Road
Westerhope
Newcastle-Upon-Tyne
NE5 5PZ
02 April 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 31,900    27,658 
31,900    27,658 
Current assets      
Debtors 4   (1,334)
Cash at bank and in hand (541)   9,204 
(541)   7,870 
Creditors: amount falling due within one year 5 (11,062)   (30,009)
Net current assets (11,603)   (22,139)
 
Total assets less current liabilities 20,297    5,519 
Creditors: amount falling due after more than one year 6 (9,890)  
Net assets 10,407    5,519 
 

Capital and reserves
     
Profit and loss account 10,407    5,519 
Shareholder's funds 10,407    5,519 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 02 April 2024 and were signed by:


-------------------------------
Dean Braham
Director
4
  Retained Earnings   Total
£ £
At 01 August 2021 (39) (39)
Profit for the year 5,558  5,558 
Total comprehensive income for the year 5,558  5,558 
Total investments by and distributions to owners
At 31 July 2022 5,519  5,519 
At 01 August 2022 (39) (39)
Profit for the year 10,446  10,446 
Total comprehensive income for the year 10,446  10,446 
Total investments by and distributions to owners
At 31 July 2023 10,407  10,407 
5
General Information
The Pet Studio - Kennels Ltd is a private company, limited by shares, registered in England and Wales, registration number 06940163, registration address The Grange, Smallway, Congresbury, Bristol, North Somerset, BS49 5AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings Depreciated at 6%
Motor Vehicles 20%
Land and Buildings 6 Straight Line
Motor Vehicles 20 Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Total
  £   £   £
At 01 August 2022 25,000    11,000    36,000 
Additions    
Disposals    
At 31 July 2023 25,000    11,000    36,000 
Depreciation
At 01 August 2022 3,000    1,100    4,100 
Charge for year    
On disposals    
At 31 July 2023 3,000    1,100    4,100 
Net book values
Closing balance as at 31 July 2023 22,000    9,900    31,900 
Opening balance as at 01 August 2022 19,082    8,576    27,658 


4.

Debtors: amounts falling due after one year

2023
£
  2022
£
The Pet Studio @ Cadbury Ltd   (1,334)
  (1,334)

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 3,147    (1,857)
Barclaycard 1,364    (6,166)
Master Platinum Card 4,617   
Corporation Tax 1,936    33 
Other Creditors (2)   35,999 
Directors' Current Accounts   2,000 
11,062    30,009 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts (110)  
Back to Business Loan 10,000   
9,890   

7.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

6