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REGISTERED NUMBER: 13364976 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2024

FOR

ACORN KENNELS LIMITED

ACORN KENNELS LIMITED (REGISTERED NUMBER: 13364976)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACORN KENNELS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JANUARY 2024







DIRECTORS: K Carty
L E Carty



REGISTERED OFFICE: 25 Grosvenor Road
Wrexham
LL11 1BT



REGISTERED NUMBER: 13364976 (England and Wales)



ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: Barclays Bank PLC
Leicester
LE87 2BB

ACORN KENNELS LIMITED (REGISTERED NUMBER: 13364976)

BALANCE SHEET
31ST JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 155 155
Tangible assets 5 94,134 91,755
94,289 91,910

CURRENT ASSETS
Debtors 6 96,260 14,113
Cash at bank 92,561 53,372
188,821 67,485
CREDITORS
Amounts falling due within one year 7 89,021 51,911
NET CURRENT ASSETS 99,800 15,574
TOTAL ASSETS LESS CURRENT
LIABILITIES

194,089

107,484

CREDITORS
Amounts falling due after more than one
year

8

(13,231

)

(19,111

)

PROVISIONS FOR LIABILITIES 9 (23,534 ) (22,939 )
NET ASSETS 157,324 65,434

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 157,224 65,334
SHAREHOLDERS' FUNDS 157,324 65,434

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2024 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.

ACORN KENNELS LIMITED (REGISTERED NUMBER: 13364976)

BALANCE SHEET - continued
31ST JANUARY 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th September 2024 and were signed on its behalf by:





K Carty - Director


ACORN KENNELS LIMITED (REGISTERED NUMBER: 13364976)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024

1. STATUTORY INFORMATION

Acorn 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Number plate are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Plant and machinery - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

ACORN KENNELS LIMITED (REGISTERED NUMBER: 13364976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

2. ACCOUNTING POLICIES - continued

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 11 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Number
plate
£   
COST
At 1st February 2023
and 31st January 2024 155
NET BOOK VALUE
At 31st January 2024 155
At 31st January 2023 155

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1st February 2023 44,955 17,087 74,706 6,736 143,484
Additions 2,431 3,805 27,564 486 34,286
At 31st January 2024 47,386 20,892 102,270 7,222 177,770
DEPRECIATION
At 1st February 2023 29,250 3,963 15,829 2,687 51,729
Charge for year 8,662 4,506 16,276 2,463 31,907
At 31st January 2024 37,912 8,469 32,105 5,150 83,636
NET BOOK VALUE
At 31st January 2024 9,474 12,423 70,165 2,072 94,134
At 31st January 2023 15,705 13,124 58,877 4,049 91,755

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 12,778 12,859
Directors' current accounts 81,853 -
Prepayments 1,629 1,254
96,260 14,113

ACORN KENNELS LIMITED (REGISTERED NUMBER: 13364976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 5,880 5,390
Trade creditors 1,331 3,444
Tax 49,994 28,284
Social security and other taxes 2,232 1,597
VAT 24,619 9,551
Other creditors 2,325 1,245
Accrued expenses 2,640 2,400
89,021 51,911

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 13,231 19,111

9. PROVISIONS FOR LIABILITIES
31.1.24 31.1.23
£    £   
Deferred tax
Accelerated capital allowances 23,534 22,939

Deferred
tax
£   
Balance at 1st February 2023 22,939
Movement in the year due to:
Changes in tax allowances 595
Changes in tax rates
Balance at 31st January 2024 23,534

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
100 Ordinary £1.00 100 100

11. CAPITAL COMMITMENTS
31.1.24 31.1.23
£    £   
Contracted but not provided for in the
financial statements - -