Tal-Y-Cafn Kennels Limited 05418660 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is Boarding Kennels Digita Accounts Production Advanced 6.30.9574.0 true true true 05418660 2023-05-01 2024-04-30 05418660 2024-04-30 05418660 bus:OrdinaryShareClass1 2024-04-30 05418660 core:CurrentFinancialInstruments 2024-04-30 05418660 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 05418660 core:Non-currentFinancialInstruments 2024-04-30 05418660 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 05418660 core:FurnitureFittingsToolsEquipment 2024-04-30 05418660 core:OtherPropertyPlantEquipment 2024-04-30 05418660 bus:SmallEntities 2023-05-01 2024-04-30 05418660 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 05418660 bus:FullAccounts 2023-05-01 2024-04-30 05418660 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05418660 bus:RegisteredOffice 2023-05-01 2024-04-30 05418660 bus:CompanySecretaryDirector1 2023-05-01 2024-04-30 05418660 bus:Director1 2023-05-01 2024-04-30 05418660 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 05418660 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05418660 core:FurnitureFittingsToolsEquipment 2023-05-01 2024-04-30 05418660 core:OfficeEquipment 2023-05-01 2024-04-30 05418660 core:OtherPropertyPlantEquipment 2023-05-01 2024-04-30 05418660 core:PlantMachinery 2023-05-01 2024-04-30 05418660 1 2023-05-01 2024-04-30 05418660 countries:EnglandWales 2023-05-01 2024-04-30 05418660 2023-04-30 05418660 core:FurnitureFittingsToolsEquipment 2023-04-30 05418660 core:OtherPropertyPlantEquipment 2023-04-30 05418660 2022-05-01 2023-04-30 05418660 2023-04-30 05418660 bus:OrdinaryShareClass1 2023-04-30 05418660 core:CurrentFinancialInstruments 2023-04-30 05418660 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 05418660 core:Non-currentFinancialInstruments 2023-04-30 05418660 core:Non-currentFinancialInstruments core:AfterOneYear 2023-04-30 05418660 core:FurnitureFittingsToolsEquipment 2023-04-30 05418660 core:OtherPropertyPlantEquipment 2023-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05418660

Tal-Y-Cafn Kennels Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

Tal-Y-Cafn Kennels Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Tal-Y-Cafn Kennels Limited

Company Information

Directors

Mr Stephen Aled Jones

Mrs Rachel Pritchard Jones

Company secretary

Mrs Rachel Pritchard Jones

Registered office

Selby Towers
29 Princes Drive
Colwyn Bay
Conwy
LL29 8PE

Accountants

Aston Hughes & Co
Chartered Accountants
Selby Towers
29 Princes Drive
Colwyn Bay
LL29 8PE

 

Tal-Y-Cafn Kennels Limited

(Registration number: 05418660)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

800

1,067

Current assets

 

Stocks

5

500

500

Debtors

6

1,483

1,699

Cash at bank and in hand

 

269,620

192,003

 

271,603

194,202

Creditors: Amounts falling due within one year

7

(84,655)

(48,086)

Net current assets

 

186,948

146,116

Total assets less current liabilities

 

187,748

147,183

Creditors: Amounts falling due after more than one year

7

(28,520)

(34,628)

Provisions for liabilities

(356)

(356)

Net assets

 

158,872

112,199

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

158,772

112,099

Shareholders' funds

 

158,872

112,199

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 January 2025 and signed on its behalf by:
 

 

Tal-Y-Cafn Kennels Limited

(Registration number: 05418660)
Balance Sheet as at 30 April 2024

.........................................
Mr Stephen Aled Jones
Director

 

Tal-Y-Cafn Kennels Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Selby Towers
29 Princes Drive
Colwyn Bay
Conwy
LL29 8PE

These financial statements were authorised for issue by the Board on 10 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Tal-Y-Cafn Kennels Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

25% Reducing balance

Equipment

25% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 5).

 

Tal-Y-Cafn Kennels Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 May 2023

3,501

11,619

15,120

At 30 April 2024

3,501

11,619

15,120

Depreciation

At 1 May 2023

3,262

10,791

14,053

Charge for the year

60

207

267

At 30 April 2024

3,322

10,998

14,320

Carrying amount

At 30 April 2024

179

621

800

At 30 April 2023

239

828

1,067

5

Stocks

2024
£

2023
£

Other inventories

500

500

6

Debtors

Current

2024
£

2023
£

Trade debtors

1,483

923

Prepayments

-

776

 

1,483

1,699

7

Creditors

Creditors: amounts falling due within one year

 

Tal-Y-Cafn Kennels Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

9

5,740

5,371

Taxation and social security

 

56,625

37,341

Accruals and deferred income

 

1,260

1,200

Other creditors

 

21,030

4,174

 

84,655

48,086

 

Tal-Y-Cafn Kennels Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

9

28,520

34,628

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

         

9

Loans and borrowings

2024
£

2023
£

Non-current loans and borrowings

Bank borrowings

28,520

34,628

2024
£

2023
£

Current loans and borrowings

Bank borrowings

5,740

5,371

10

Dividends

   

2024

 

2023

   

£

 

£

Interim dividend of £77,000.00 (2023 - £20,000.00) per ordinary share

 

77,000

 

20,000

         

11

Parent and ultimate parent undertaking

The ultimate controlling party is Mr SA and Mrs RP Jones.