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Registered number: 09029406
Crowfoot Kennels Ltd
Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09029406
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 251,989 153,774
251,989 153,774
CURRENT ASSETS
Cash at bank and in hand 147,411 177,145
147,411 177,145
Creditors: Amounts Falling Due Within One Year 6 (74,936 ) (101,105 )
NET CURRENT ASSETS (LIABILITIES) 72,475 76,040
TOTAL ASSETS LESS CURRENT LIABILITIES 324,464 229,814
Creditors: Amounts Falling Due After More Than One Year 7 (141,086 ) (98,022 )
NET ASSETS 183,378 131,792
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 183,376 131,790
SHAREHOLDERS' FUNDS 183,378 131,792
Page 1
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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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs K Gregory
Director
4 February 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Crowfoot Kennels Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09029406 . The registered office is Crowfoot Cottage, Hay Lane, Church Broughton, Derby, DE65 5AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 10)
12 10
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 June 2023 8,004 29,655 152,325 112,528
Additions - 10,137 124,558 11,696
Disposals - - (28,000 ) -
As at 31 May 2024 8,004 39,792 248,883 124,224
Depreciation
As at 1 June 2023 - 15,871 90,984 44,266
Provided during the period - 3,793 27,756 10,739
Disposals - - (21,355 ) -
As at 31 May 2024 - 19,664 97,385 55,005
Net Book Value
As at 31 May 2024 8,004 20,128 151,498 69,219
As at 1 June 2023 8,004 13,784 61,341 68,262
Computer Equipment Total
£ £
Cost
As at 1 June 2023 4,707 307,219
Additions 1,352 147,743
Disposals - (28,000 )
As at 31 May 2024 6,059 426,962
Depreciation
As at 1 June 2023 2,324 153,445
Provided during the period 595 42,883
Disposals - (21,355 )
As at 31 May 2024 2,919 174,973
Net Book Value
As at 31 May 2024 3,140 251,989
As at 1 June 2023 2,383 153,774
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 42,998 57,330
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5. Debtors
2024 2023
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 42,671 10,225
Trade creditors 3,975 9,904
Bank loans and overdrafts 4,138 4,138
Corporation tax 6,749 14,134
Other taxes and social security 4,243 827
VAT 8,985 12,722
Other creditors 1,938 -
Accruals and deferred income 600 799
Directors' loan accounts 1,637 48,356
74,936 101,105
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 141,086 98,022
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 42,671 10,225
Later than one year and not later than five years 115,862 59,816
Later than five years 25,224 38,206
183,757 108,247
183,757 108,247
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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