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REGISTERED NUMBER: 08853684 (England and Wales)










Aber Falls Kennels Limited

Unaudited Financial Statements

for the Year Ended 31 January 2024






Aber Falls Kennels Limited (Registered number: 08853684)






Contents of the Financial Statements
for the year ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Aber Falls Kennels Limited

Company Information
for the year ended 31 January 2024







DIRECTOR: Mrs H M Davies





SECRETARY: Mrs H M Davies





REGISTERED OFFICE: Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN





REGISTERED NUMBER: 08853684 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Aber Falls Kennels Limited (Registered number: 08853684)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,543 4,138

CURRENT ASSETS
Debtors 5 46,445 22,781
Cash at bank 100,439 99,337
146,884 122,118
CREDITORS
Amounts falling due within one year 6 59,861 69,441
NET CURRENT ASSETS 87,023 52,677
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,566

56,815

PROVISIONS FOR LIABILITIES 8 863 786
NET ASSETS 90,703 56,029

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 90,603 55,929
SHAREHOLDERS' FUNDS 90,703 56,029

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 12 March 2024 and were signed by:





Mrs H M Davies - Director


Aber Falls Kennels Limited (Registered number: 08853684)

Notes to the Financial Statements
for the year ended 31 January 2024

1. STATUTORY INFORMATION

Aber Falls 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2023 - 3 ) .

Aber Falls Kennels Limited (Registered number: 08853684)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 9,789
Additions 1,919
At 31 January 2024 11,708
DEPRECIATION
At 1 February 2023 5,651
Charge for year 1,514
At 31 January 2024 7,165
NET BOOK VALUE
At 31 January 2024 4,543
At 31 January 2023 4,138

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 46,445 22,781

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 7) 34,722 43,056
Tax 16,874 15,159
Social security and other taxes 874 685
VAT 6,966 5,234
Other creditors - 4,488
Directors' current accounts - 394
Accrued expenses 425 425
59,861 69,441

7. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 34,722 43,056

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 863 786

Aber Falls Kennels Limited (Registered number: 08853684)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 February 2023 786
Provided during year 77
Balance at 31 January 2024 863

9. RESERVES
Retained
earnings
£   

At 1 February 2023 55,929
Profit for the year 62,674
Dividends (28,000 )
At 31 January 2024 90,603

Aber Falls Kennels Limited

Report of the Accountants to the Director of
Aber Falls Kennels Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN


12 March 2024