Registered number
12611554
Kamal Fernandez Dog Training Ltd
Filleted Accounts
31 May 2024
Kamal Fernandez Dog Training Ltd
Registered number: 12611554
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 25,342 32,730
Current assets
Debtors 4 572 -
Cash at bank and in hand 628 10,886
1,200 10,886
Creditors: amounts falling due within one year 5 (17,775) (43,090)
Net current liabilities (16,575) (32,204)
Net assets 8,767 526
Capital and reserves
Called up share capital 100 100
Profit and loss account 8,667 426
Shareholder's funds 8,767 526
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.
K. B. Fernandez
Director
Approved by the board on 29 November 2024
Kamal Fernandez Dog Training Ltd
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 rendering of services. 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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery 3 to 5 years straight line
Motor vehicles 20% reducing balance
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. Deferred tax is not recognised in the accounts.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 June 2023 7,314 35,886 43,200
At 31 May 2024 7,314 35,886 43,200
Depreciation
At 1 June 2023 3,293 7,177 10,470
Charge for the year 1,646 5,742 7,388
At 31 May 2024 4,939 12,919 17,858
Net book value
At 31 May 2024 2,375 22,967 25,342
At 31 May 2023 4,021 28,709 32,730
4 Debtors 2024 2023
£ £
Other debtors 572 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 15,857 19,929
Director's account 443 21,841
Other creditors 1 -
Accruals 1,474 1,320
17,775 43,090
6 Related party transactions
At the reporting date, the company owed £443 (2023: £21,841) to K. B. Fernandez who is the sole director and shareholder of the company. The loan is unsecured, interest free and repayable on demand.
7 Controlling party
The company is controlled by K. B. Fernanadez.
8 Other information
Kamal Fernandez Dog Training Ltd is a private company limited by shares and incorporated in England. Its registered office is:
15 Hastings Close
Polegate
East Sussex
BN26 6LD
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