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Company Registration No. 13368055 (England and Wales)
Village Groomers Ltd for the year ended 31 March 2025
Village Groomers Ltd Contents
Page
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Village Groomers Ltd Company Information for the year ended 31 March 2025
Director
Sarah Clark
Company Number
13368055 (England and Wales)
Registered Office
Pepsal End Farm Pepsal End, Pepperstock Luton Bedfordshire LU1 4LH England
Accountants
MTB Bookkeeping 29 Western Way Dunstable LU5 4QS
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Village Groomers Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
19,200 
33,600 
Tangible assets
47,635 
56,980 
66,835 
90,580 
Current assets
Debtors
16,714 
22,978 
Cash at bank and in hand
30,035 
27,832 
46,749 
50,810 
Creditors: amounts falling due within one year
(114,643)
(116,471)
Net current liabilities
(67,894)
(65,661)
Net (liabilities)/assets
(1,059)
24,919 
Capital and reserves
Share premium
100 
100 
Profit and loss account
(1,159)
24,819 
Shareholders' funds
(1,059)
24,919 
For the year ending 31 March 2025 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 26 May 2025 and were signed on its behalf by
Sarah Clark Director Company Registration No. 13368055
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Village Groomers Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Village Groomers Ltd is a private company, limited by shares, registered in England and Wales, registration number 13368055. The registered office is Pepsal End Farm, Pepsal End, Pepperstock, Luton, Bedfordshire, LU1 4LH, England.
2
Compliance with accounting standards
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.
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 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
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets Including Goodwill
Goodwill, being the amount paid in connection with the acquisition if a business in 2021, is being amortised evenly over its estimated useful life of five years. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery
25% on Cost
Fixtures & fittings
25% on Cost
Computer equipment
25% on Cost
Taxation
Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Current tax represents the amount if tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date
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Village Groomers Ltd Notes to the Accounts for the year ended 31 March 2025
Deferred taxation
Deferred tax represents the future tax consequences or transactions and events recognized in the financial statements of current and previous periods. It is recognised in respect of all timing differences with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion if income and expense in tax assessments in periods different from those in which they are recognized in the financial statement. Unrelieved tax losses and other deferred tax assets are recognized 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset..
4
Intangible fixed assets
Total 
£ 
Cost
At 1 April 2024
72,000 
At 31 March 2025
72,000 
Amortisation
At 1 April 2024
38,400 
Charge for the year
14,400 
At 31 March 2025
52,800 
Net book value
At 31 March 2025
19,200 
At 31 March 2024
33,600 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2024
83,024 
Additions
6,521 
At 31 March 2025
89,545 
Depreciation
At 1 April 2024
26,044 
Charge for the year
15,866 
At 31 March 2025
41,910 
Net book value
At 31 March 2025
47,635 
At 31 March 2024
56,980 
6
Average number of employees
During the year the average number of employees was 15 (2024: 15).
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