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Company Registration No. 07328678 (England and Wales)
Harvesters Farm Kennels Ltd Unaudited accounts for the year ended 30 September 2024
Harvesters Farm Kennels Ltd Unaudited accounts Contents
Page
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Harvesters Farm Kennels Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,262 
13,534 
Current assets
Debtors
39,485 
17,155 
Cash at bank and in hand
19,402 
36,169 
58,887 
53,324 
Creditors: amounts falling due within one year
(46,525)
(61,039)
Net current assets/(liabilities)
12,362 
(7,715)
Total assets less current liabilities
22,624 
5,819 
Creditors: amounts falling due after more than one year
(14,716)
(17,574)
Provisions for liabilities
Deferred tax
(1,671)
(1,671)
Net assets/(liabilities)
6,237 
(13,426)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
6,236 
(13,427)
Shareholders' funds
6,237 
(13,426)
For the year ending 30 September 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 director acknowledges her 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 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 11 December 2024 and were signed on its behalf by
P Munday Director Company Registration No. 07328678
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Harvesters Farm Kennels Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Harvesters Farm Kennels Ltd is a private company, limited by shares, registered in England and Wales, registration number 07328678. The registered office is Harvesters Farm Kennels , Blind Lane, West Hanningfield, Chelmsford, CM2 8UF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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 accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Harvesters Farm Kennels Ltd Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
5,000 
At 30 September 2024
5,000 
Amortisation
At 1 October 2023
5,000 
At 30 September 2024
5,000 
Net book value
At 30 September 2024
- 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2023
267,356 
Additions
2,850 
At 30 September 2024
270,206 
Depreciation
At 1 October 2023
253,822 
Charge for the year
6,122 
At 30 September 2024
259,944 
Net book value
At 30 September 2024
10,262 
At 30 September 2023
13,534 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,763 
13,033 
Other debtors
13,722 
4,122 
39,485 
17,155 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
1,565 
2,505 
Taxes and social security
29,794 
45,070 
Other creditors
4,580 
2,407 
Loans from directors
586 
1,057 
46,525 
61,039 
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Harvesters Farm Kennels Ltd Notes to the Accounts for the year ended 30 September 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,716 
17,574 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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