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REGISTERED NUMBER: 11926057 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Country Kennels (West Moors) Ltd

Country Kennels (West Moors) Ltd (Registered number: 11926057)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Country Kennels (West Moors) Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr P Wilcock
Mrs J S Wilcock
Miss R F E Wilcock
Mr T D L Wilcock





REGISTERED OFFICE: 4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF





BUSINESS ADDRESS: The Common
Newmans Lane
West Moors
Ferndown
Dorset
BH22 0LW





REGISTERED NUMBER: 11926057 (England and Wales)





ACCOUNTANTS: Ward Goodman
4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF

Country Kennels (West Moors) Ltd (Registered number: 11926057)

Abridged Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 289,166 294,265

CURRENT ASSETS
Stocks 200 200
Debtors 1,951 3,687
Prepayments and accrued income 1,202 608
Cash at bank and in hand 12,975 33,312
16,328 37,807
CREDITORS
Amounts falling due within one year 178,715 265,859
NET CURRENT LIABILITIES (162,387 ) (228,052 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

126,779

66,213

PROVISIONS FOR LIABILITIES 7,484 13,153
NET ASSETS 119,295 53,060

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 119,195 52,960
119,295 53,060

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 directors acknowledge their 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.

Country Kennels (West Moors) Ltd (Registered number: 11926057)

Abridged Statement of Financial Position - 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2025 and were signed on its behalf by:





Mr P Wilcock - Director


Country Kennels (West Moors) Ltd (Registered number: 11926057)

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

1. STATUTORY INFORMATION

Country Kennels (West Moors) Ltd 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 (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 1% on cost
Improvements to property - 1% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Government grants
Grant income is recognised in the profit and loss account for the initial twelve month interest free period of the Bounce Back Loan with an equal and corresponding finance charge recognised in expenses in the profit and loss account. A similar treatment will apply for any further interest free periods taken up by the company during the term of the loan.

The annual rate of interest on the Bounce Back Loan is calculated according to the chancellor's pledge to fix this at 2.5%. The loan will be subsequently recorded at amortised cost using the annual rate of interest of 2.5%. This has been adopted on the basis the loan is considered a commercial business loan and therefore 2.5% annual interest is effectively the market rate of interest.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.


Country Kennels (West Moors) Ltd (Registered number: 11926057)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

The company operates a money purchase pension scheme for the benefit of its employees and directors, the funds of which are held in a separate independently administered fund. Contributions payable to the company's pension scheme are charged to the profit or loss in the period to which they relate.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial in such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Impairment of assets
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

Country Kennels (West Moors) Ltd (Registered number: 11926057)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 334,651
Additions 6,211
At 30 April 2024 340,862
DEPRECIATION
At 1 May 2023 40,386
Charge for year 11,310
At 30 April 2024 51,696
NET BOOK VALUE
At 30 April 2024 289,166
At 30 April 2023 294,265

5. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans - 3,250

6. PENSION COMMITMENTS

The company operates a money purchase pension scheme for the benefit of its employees and directors, the funds of which are held separately in an independently administered fund. At the financial year end, the company had pension commitments due to the fund totalling £Nil (2023 - £NIL).

7. OTHER FINANCIAL COMMITMENTS

The company took out a government coronavirus business interruption loan of £75,000 on 12th May
2020. The amount due at the financial year end was £Nil (2023 - £3,250). The company also had credit card commitments at the financial year end of £921 (£2,358).

There were no other financial commitments, contingencies or guarantees made on behalf of the directors.

8. OFF-BALANCE SHEET ARRANGEMENTS

There were no off-balance sheet arrangements at the financial year end.