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REGISTERED NUMBER: 08853684 (England and Wales)










Aber Falls Kennels Limited

Unaudited Financial Statements

for the Year Ended 31 January 2025






Aber Falls Kennels Limited (Registered number: 08853684)






Contents of the Financial Statements
for the year ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Aber Falls Kennels Limited

Company Information
for the year ended 31 January 2025







DIRECTOR: Mrs H M Davies





SECRETARY: Mrs H M Davies





REGISTERED OFFICE: Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN





REGISTERED NUMBER: 08853684 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Aber Falls Kennels Limited (Registered number: 08853684)

Balance Sheet
31 January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,134 4,543

CURRENT ASSETS
Debtors 5 46,220 46,445
Cash at bank 116,075 100,439
162,295 146,884
CREDITORS
Amounts falling due within one year 6 91,436 59,861
NET CURRENT ASSETS 70,859 87,023
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,993

91,566

PROVISIONS FOR LIABILITIES 8 11,912 863
NET ASSETS 117,081 90,703

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 116,981 90,603
SHAREHOLDERS' FUNDS 117,081 90,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 March 2025 and were signed by:





Mrs H M Davies - Director


Aber Falls Kennels Limited (Registered number: 08853684)

Notes to the Financial Statements
for the year ended 31 January 2025

1. STATUTORY INFORMATION

Aber Falls Kennels 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.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

Aber Falls Kennels Limited (Registered number: 08853684)

Notes to the Financial Statements - continued
for the year ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 February 2024 4,679 7,029 11,708
Additions 56,176 - 56,176
At 31 January 2025 60,855 7,029 67,884
DEPRECIATION
At 1 February 2024 1,575 5,590 7,165
Charge for year 2,225 360 2,585
At 31 January 2025 3,800 5,950 9,750
NET BOOK VALUE
At 31 January 2025 57,055 1,079 58,134
At 31 January 2024 3,104 1,439 4,543

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 38,508 46,445
Prepayments 7,712 -
46,220 46,445

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 7) 26,389 34,722
Trade creditors 55,927 -
Tax 2,542 16,874
Social security and other taxes 461 874
VAT 4,932 6,966
Accrued expenses 1,185 425
91,436 59,861

7. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loans 26,389 34,722

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 11,912 863

Aber Falls Kennels Limited (Registered number: 08853684)

Notes to the Financial Statements - continued
for the year ended 31 January 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 February 2024 863
Provided during year 11,049
Balance at 31 January 2025 11,912

9. RESERVES
Retained
earnings
£   

At 1 February 2024 90,603
Profit for the year 53,378
Dividends (27,000 )
At 31 January 2025 116,981

Aber Falls Kennels Limited

Report of the Accountants to the Director of
Aber Falls Kennels Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN


3 March 2025