1 June 2023 false No description of principal activity Taxfiler 2024.6 05412540business:PrivateLimitedCompanyLtd2023-06-012024-05-31 054125402023-05-31 054125402023-06-012024-05-31 05412540business:AuditExemptWithAccountantsReport2023-06-012024-05-31 05412540business:FilletedAccounts2023-06-012024-05-31 054125402024-05-31 05412540business:Director12023-06-012024-05-31 05412540business:Director22023-06-012024-05-31 05412540business:RegisteredOffice2023-06-012024-05-31 054125402023-05-31 05412540core:WithinOneYear2024-05-31 05412540core:WithinOneYear2023-05-31 05412540core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 05412540core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 05412540core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 05412540core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 05412540core:PreviouslyStatedAmount2024-05-31 05412540core:PreviouslyStatedAmount2023-05-31 05412540business:SmallEntities2023-06-012024-05-31 05412540countries:EnglandWales2023-06-012024-05-31 05412540core:LandBuildings2023-06-012024-05-31 05412540core:PlantMachinery2023-06-012024-05-31 05412540core:MotorVehicles2023-06-012024-05-31 05412540core:ComputerEquipment2023-06-012024-05-31 05412540core:LandBuildings2023-05-31 05412540core:PlantMachinery2023-05-31 05412540core:MotorVehicles2023-05-31 05412540core:ComputerEquipment2023-05-31 05412540core:LandBuildings2024-05-31 05412540core:PlantMachinery2024-05-31 05412540core:MotorVehicles2024-05-31 05412540core:ComputerEquipment2024-05-31 05412540business:OrdinaryShareClass12023-06-012024-05-31 05412540business:OrdinaryShareClass12022-06-012023-05-31 054125402022-06-012023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05412540 (England and Wales)
Five Acre Koi Supplies Ltd Unaudited accounts for the year ended 31 May 2024
Five Acre Koi Supplies Ltd Unaudited accounts Contents
Page
- 2 -
Five Acre Koi Supplies Ltd Company Information for the year ended 31 May 2024
Directors
Andrew Harrison Lisa Harrison
Company Number
05412540 (England and Wales)
Registered Office
Fiveacre Kennels Chesterfield Road, Duckmanton Chesterfield Derbyshire S44 5HT UK
Accountants
RLTP Accountants Suite 8, Riverside Business Centre Foundry Lane Milford, Belper Derbyshire DE56 0RN
- 3 -
Five Acre Koi Supplies Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,558 
16,465 
Current assets
Inventories
61,495 
64,732 
Cash at bank and in hand
140,073 
86,113 
201,568 
150,845 
Creditors: amounts falling due within one year
(111,887)
(96,281)
Net current assets
89,681 
54,564 
Net assets
105,239 
71,029 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
105,139 
70,929 
Shareholders' funds
105,239 
71,029 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by
Andrew Harrison Director Company Registration No. 05412540
- 4 -
Five Acre Koi Supplies Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Five Acre Koi Supplies Ltd is a private company, limited by shares, registered in England and Wales, registration number 05412540. The registered office is Fiveacre Kennels, Chesterfield Road, Duckmanton, Chesterfield, Derbyshire, S44 5HT, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Improvements to Property 2% SL
Plant & machinery
10% RB
Motor vehicles
25% RB
Computer equipment
33% SL - 3ys SL for Web Development
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Stock
Stock have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
Five Acre Koi Supplies Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
11,520 
17,295 
16,299 
7,202 
52,316 
At 31 May 2024
11,520 
17,295 
16,299 
7,202 
52,316 
Depreciation
At 1 June 2023
4,140 
10,570 
14,124 
7,017 
35,851 
Charge for the year
230 
43 
544 
90 
907 
At 31 May 2024
4,370 
10,613 
14,668 
7,107 
36,758 
Net book value
At 31 May 2024
7,150 
6,682 
1,631 
95 
15,558 
At 31 May 2023
7,380 
6,725 
2,175 
185 
16,465 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,292 
2,997 
Trade creditors
9,615 
6,001 
Taxes and social security
8,707 
7,398 
Loans from directors
90,273 
79,885 
111,887 
96,281 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -