Registered number
12383614
Canine Therapies Academy Limited
Filleted Accounts
31 January 2024
Canine Therapies Academy Limited
Registered number: 12383614
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 31,971 33,359
Current assets
Debtors 4 3,899 -
Creditors: amounts falling due within one year 5 (8,193) (23,328)
Net current liabilities (4,294) (23,328)
Net assets 27,677 10,031
Capital and reserves
Called up share capital 1 1
Profit and loss account 27,676 10,030
Shareholder's funds 27,677 10,031
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 her 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.
Miss A Johnson
Director
Approved by the board on 1 October 2024
Canine Therapies Academy Limited
Notes to the Accounts
for the year ended 31 January 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:
Plant and machinery over 5 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 2023
Number Number
Average number of persons employed by the company - -
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 February 2023 18,760 18,496 37,256
Additions - 2,889 2,889
At 31 January 2024 18,760 21,385 40,145
Depreciation
At 1 February 2023 - 3,897 3,897
Charge for the year - 4,277 4,277
At 31 January 2024 - 8,174 8,174
Net book value
At 31 January 2024 18,760 13,211 31,971
At 31 January 2023 18,760 14,599 33,359
4 Debtors 2024 2023
£ £
Other debtors 3,899 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 493
Other creditors 8,193 22,835
8,193 23,328
6 Other information
Canine Therapies Academy Limited is a private company limited by shares and incorporated in England. Its registered office is:
103 Chain House Lane
Whitestake
Preston
Lancashire
PR4 4LB
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