Company registration number 11523549 (England and Wales)
BRAMSHALL BOARDING KENNELS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
PAGES FOR FILING WITH REGISTRAR
BRAMSHALL BOARDING KENNELS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
BRAMSHALL BOARDING KENNELS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 AUGUST 2024
31 August 2024
- 1 -
2024
2023
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
1,052,379
1,065,268
Current assets
Trade and other receivables
4
2,886
2,760
Cash and cash equivalents
16,041
33,109
18,927
35,869
Current liabilities
5
(16,846)
(3,214)
Net current assets
2,081
32,655
Total assets less current liabilities
1,054,460
1,097,923
Non-current liabilities
6
(11,360)
-
Net assets
1,043,100
1,097,923
Equity
Called up share capital
7
100
100
Retained earnings
1,043,000
1,097,823
Total equity
1,043,100
1,097,923

For the financial year ended 31 August 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 May 2025 and are signed on its behalf by:
Mr B D Millage
Director
Company registration number 11523549 (England and Wales)
BRAMSHALL BOARDING KENNELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 2 -
1
Accounting policies
Company information

Bramshall Boarding Kennels Limited is a private company limited by shares incorporated in England and Wales. The registered office is Oak Tree Farm, Stone Road, Bramshall, Uttoxeter, Staffordshire, ST14 5FP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
5% straight line
Plant and equipment
10% straight line
Fixtures and fittings
10% straight line
Motor vehicles
25% reducing balance
1.4
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BRAMSHALL BOARDING KENNELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

BRAMSHALL BOARDING KENNELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
4
2
3
Property, plant and equipment
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 September 2023
1,027,941
103,127
1,131,068
Additions
23,230
28,581
51,811
At 31 August 2024
1,051,171
131,708
1,182,879
Depreciation and impairment
At 1 September 2023
54,966
10,834
65,800
Depreciation charged in the year
52,140
12,560
64,700
At 31 August 2024
107,106
23,394
130,500
Carrying amount
At 31 August 2024
944,065
108,314
1,052,379
At 31 August 2023
972,975
92,293
1,065,268
4
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Other receivables
2,886
2,760
5
Current liabilities
2024
2023
£
£
Taxation and social security
6,053
882
Other payables
10,793
2,332
16,846
3,214
BRAMSHALL BOARDING KENNELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 5 -
6
Non-current liabilities
2024
2023
£
£
Other payables
11,360
-
0
7
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2024-08-312023-09-01falsefalsefalse23 May 2025CCH SoftwareCCH Accounts Production 2025.100No description of principal activityMr B MillageMrs T J MillageMrs S D Wood115235492023-09-012024-08-31115235492024-08-31115235492023-08-3111523549core:LandBuildings2024-08-3111523549core:OtherPropertyPlantEquipment2024-08-3111523549core:LandBuildings2023-08-3111523549core:OtherPropertyPlantEquipment2023-08-3111523549core:ShareCapital2024-08-3111523549core:ShareCapital2023-08-3111523549core:RetainedEarningsAccumulatedLosses2024-08-3111523549core:RetainedEarningsAccumulatedLosses2023-08-3111523549core:ShareCapitalOrdinaryShareClass12024-08-3111523549core:ShareCapitalOrdinaryShareClass12023-08-3111523549bus:Director12023-09-012024-08-3111523549core:LandBuildingscore:OwnedOrFreeholdAssets2023-09-012024-08-3111523549core:PlantMachinery2023-09-012024-08-3111523549core:FurnitureFittings2023-09-012024-08-3111523549core:MotorVehicles2023-09-012024-08-31115235492022-09-012023-08-3111523549core:LandBuildings2023-08-3111523549core:OtherPropertyPlantEquipment2023-08-31115235492023-08-3111523549core:LandBuildings2023-09-012024-08-3111523549core:OtherPropertyPlantEquipment2023-09-012024-08-3111523549core:WithinOneYear2024-08-3111523549core:WithinOneYear2023-08-3111523549core:CurrentFinancialInstruments2024-08-3111523549core:CurrentFinancialInstruments2023-08-3111523549core:Non-currentFinancialInstruments2024-08-3111523549core:Non-currentFinancialInstruments2023-08-3111523549bus:OrdinaryShareClass12023-09-012024-08-3111523549bus:OrdinaryShareClass12024-08-3111523549bus:OrdinaryShareClass12023-08-3111523549bus:PrivateLimitedCompanyLtd2023-09-012024-08-3111523549bus:SmallCompaniesRegimeForAccounts2023-09-012024-08-3111523549bus:FRS1022023-09-012024-08-3111523549bus:AuditExemptWithAccountantsReport2023-09-012024-08-3111523549bus:Director22023-09-012024-08-3111523549bus:Director32023-09-012024-08-3111523549bus:FullAccounts2023-09-012024-08-31xbrli:purexbrli:sharesiso4217:GBP