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REGISTERED NUMBER: 07864920 (England and Wales)















Cozy Kennels & Cattery Limited

Unaudited Financial Statements

for the Year Ended 30 April 2024






Cozy Kennels & Cattery Limited (Registered number: 07864920)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cozy Kennels & Cattery Limited

Company Information
for the year ended 30 April 2024







DIRECTOR: Mrs LD Thompson





REGISTERED OFFICE: 109 Midgeland Road
Blackpool
Lancashire
FY4 5HE





REGISTERED NUMBER: 07864920 (England and Wales)





ACCOUNTANTS: McMillan & Co LLP
Chartered Accountants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 508,449 508,692
508,449 508,692

CURRENT ASSETS
Stocks 12,300 12,300
Debtors 6 - 58
Cash in hand 156 156
12,456 12,514
CREDITORS
Amounts falling due within one year 7 48,498 73,939
NET CURRENT LIABILITIES (36,042 ) (61,425 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

472,407

447,267

CREDITORS
Amounts falling due after more than one
year

8

552,670

550,559
NET LIABILITIES (80,263 ) (103,292 )

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings (80,265 ) (103,294 )
SHAREHOLDERS' FUNDS (80,263 ) (103,292 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Balance Sheet - continued
30 April 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 director and authorised for issue on 15 January 2025 and were signed by:





Mrs LD Thompson - Director


Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Cozy Kennels & Cattery 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 (£).


The amounts in the financial statements have been rounded to the nearest £1.

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.

The financial statements have been prepared on the going concern basis despite the excess of liabilities over assets as the director has indicated her willingness to continue to support the company.

Turnover
Turnover is the amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.


Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

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 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 100,873
AMORTISATION
At 1 May 2023
and 30 April 2024 100,873
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 507,056 8,366 515,422
DEPRECIATION
At 1 May 2023 - 6,730 6,730
Charge for year - 243 243
At 30 April 2024 - 6,973 6,973
NET BOOK VALUE
At 30 April 2024 507,056 1,393 508,449
At 30 April 2023 507,056 1,636 508,692

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income - 58

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 21,542 27,510
Taxation and social security 3,740 2,691
Other creditors 23,216 43,738
48,498 73,939

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 192,377 210,613
Other creditors 360,293 339,946
552,670 550,559

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 139,265 155,627

Included in other creditors is an amount owed to the director of £61,529 (2023: £67,994). It is unsecured, bears no interest and has no fixed repayment term.

Cozy Kennels & Cattery Limited (Registered number: 07864920)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 7,047 7,975
Bank loans 206,872 230,148
213,919 238,123

The bank loan and overdraft are secured by a legal charge over the property of the company.

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary A shares 1 1 1
1 Ordinary B shares 1 1 1
2 2

11. RELATED PARTY DISCLOSURES

In the director's opinion the company is controlled by Mrs SL Reid and Mrs LD Thompson.