Registered number
06255548
SANTOSHA KENNELS LIMITED
Filleted Accounts
31 May 2024
SANTOSHA KENNELS LIMITED
Registered number: 06255548
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 71,769 75,492
Current assets
Stocks 500 600
Debtors 4 20,359 10,265
Cash at bank and in hand 14,767 6,367
35,626 17,232
Creditors: amounts falling due within one year 5 (29,682) (24,955)
Net current assets/(liabilities) 5,944 (7,723)
Total assets less current liabilities 77,713 67,769
Creditors: amounts falling due after more than one year 6 (22,592) (26,669)
Net assets 55,121 41,100
Capital and reserves
Called up share capital 6 6
Profit and loss account 55,115 41,094
Shareholders' funds 55,121 41,100
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
A Crossley
Director
Approved by the board on 15 October 2024
SANTOSHA KENNELS LIMITED
Notes to the Accounts
for the year ended 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.
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:
Kennels Nil
Plant and machinery 20% per annum of net book value
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 7 7
3 Tangible fixed assets
Kennels Plant and machinery etc Total
£ £ £
Cost
At 1 June 2023 56,064 56,686 112,750
Additions - 203 203
At 31 May 2024 56,064 56,889 112,953
Depreciation
At 1 June 2023 - 37,258 37,258
Charge for the year - 3,926 3,926
At 31 May 2024 - 41,184 41,184
Net book value
At 31 May 2024 56,064 15,705 71,769
At 31 May 2023 56,064 19,428 75,492
4 Debtors 2024 2023
£ £
Trade debtors 8,814 -
Prepayments and accrued income 1,653 352
Other debtors 9,892 9,913
20,359 10,265
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 3,600 3,600
Accruals and deferred income 10,953 17,127
Taxation and social security costs 15,129 4,228
29,682 24,955
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 22,592 26,669
7 Other information
SANTOSHA KENNELS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
The Little House
Long Lane, Hankelow
Crewe
Cheshire
CW3 0JQ
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