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Registration number: 14672862

Animal Lodge Limited

trading as Animal Lodge

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Animal Lodge Limited

trading as Animal Lodge

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 7

 

Animal Lodge Limited

trading as Animal Lodge

(Registration number: 14672862)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

69,176

44,738

Current assets

 

Debtors

5

2,243

3,995

Cash at bank and in hand

 

21,361

75,966

 

23,604

79,961

Creditors: Amounts falling due within one year

6

(72,232)

(83,128)

Net current liabilities

 

(48,628)

(3,167)

Total assets less current liabilities

 

20,548

41,571

Creditors: Amounts falling due after more than one year

6

-

(5,255)

Provisions for liabilities

(2,718)

(3,476)

Net assets

 

17,830

32,840

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

17,730

32,740

Shareholders' funds

 

17,830

32,840

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2025 and signed on its behalf by:
 

.........................................
Mrs H Yates
Director

 

Animal Lodge Limited

trading as Animal Lodge

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Animal Lodge
Whalley Road
Great Harwood
Blackburn
Lancashire
BB6 7UG

These financial statements were authorised for issue by the Board on 23 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Animal Lodge Limited

trading as Animal Lodge

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold improvements

Over 10 years straight line basis

Fixtures and fittings

10% per annum straight line basis

Office equipment

Over 3 years straight line basis

Motor vehicles

25% per annum reducing balance basis

Plant and machinery

20% per annum straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Animal Lodge Limited

trading as Animal Lodge

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 8).

 

Animal Lodge Limited

trading as Animal Lodge

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Leasehold improvements
£

Fixtures, fittings and equipment
 £

Motor vehicles
 £

Plant and machinery
£

Total
£

Cost

At 1 April 2024

-

14,759

22,486

15,178

52,423

Additions

34,220

624

-

-

34,844

At 31 March 2025

34,220

15,383

22,486

15,178

87,267

Depreciation

At 1 April 2024

-

1,531

3,161

2,993

7,685

Charge for the year

957

1,582

4,832

3,035

10,406

At 31 March 2025

957

3,113

7,993

6,028

18,091

Carrying amount

At 31 March 2025

33,263

12,270

14,493

9,150

69,176

At 31 March 2024

-

13,228

19,325

12,185

44,738

 

Animal Lodge Limited

trading as Animal Lodge

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

2025
£

2024
£

Trade debtors

1,052

-

Other debtors

191

-

Prepayments

1,000

3,995

2,243

3,995

6

Creditors

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

8

35,177

36,899

Trade creditors

 

6,963

6,959

Taxation and social security

 

28,027

27,620

Accruals and deferred income

 

1,565

1,191

Other creditors

 

500

10,459

 

72,232

83,128

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

8

-

5,255

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary A shares of £1 each

50

50

50

50

Ordinary B shares of £1 each

50

50

50

50

100

100

100

100

 

Animal Lodge Limited

trading as Animal Lodge

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Bank borrowings

-

5,255

Current loans and borrowings

2025
£

2024
£

Bank borrowings

5,255

5,762

Other borrowings

29,922

31,137

35,177

36,899