Registered number
14878758
Town Brow Boarding Kennels Limited
Filleted Accounts
31 May 2024
Town Brow Boarding Kennels Limited
Registered number: 14878758
Balance Sheet
as at 31 May 2024
Notes 2024
£
Fixed assets
Tangible assets 3 44,599
Current assets
Cash at bank and in hand 7,373
Creditors: amounts falling due within one year 4 (42,974)
Net current liabilities (35,601)
Total assets less current liabilities 8,998
Creditors: amounts falling due after more than one year 5 (7,800)
Net assets 1,198
Capital and reserves
Called up share capital 1
Profit and loss account 1,197
Shareholder's funds 1,198
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Emily Hilton
Director
Approved by the board on 3 July 2024
Town Brow Boarding Kennels Limited
Notes to the Accounts
for the period from 18 May 2023 to 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Property improvements over 10 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024
Number
Average number of persons employed by the company 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
Additions 36,062 15,179 51,241
At 31 May 2024 36,062 15,179 51,241
Depreciation
Charge for the period 3,606 3,036 6,642
At 31 May 2024 3,606 3,036 6,642
Net book value
At 31 May 2024 32,456 12,143 44,599
4 Creditors: amounts falling due within one year 2024
£
Bank loans and overdrafts 3,600
Taxation and social security costs 49
Other creditors 39,325
42,974
5 Creditors: amounts falling due after one year 2024
£
Bank loans 7,800
6 Other information
Town Brow Boarding Kennels Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Town Brow
Leyland
Lancashire
PR25 5SY
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