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Registration number: 09262904

The Cwtch Animal Homestay Limited

Filleted Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 October 2024

 

The Cwtch Animal Homestay Limited

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 8

 

The Cwtch Animal Homestay Limited

Company Information

Directors

Mrs C King

Miss J J W Whettall

Mr J Rendell

Registered office

Little Cwrt Bach Farm Pentre Lane
Henllys
Cwmbran
Torfaen
NP44 7AZ

Accountants

HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
South Wales
NP10 8FY

 

The Cwtch Animal Homestay Limited

(Registration number: 09262904)
Abridged Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

153,932

83,137

Current assets

 

Debtors

16,716

3,372

Cash at bank and in hand

 

17,829

74,362

 

34,545

77,734

Prepayments and accrued income

 

776

374

Creditors: Amounts falling due within one year

5.1

(210,106)

(145,711)

Net current liabilities

 

(174,785)

(67,603)

Total assets less current liabilities

 

(20,853)

15,534

Creditors: Amounts falling due after more than one year

5.2

(44,872)

(47,857)

Accruals and deferred income

 

(1,350)

(1,200)

Net liabilities

 

(67,075)

(33,523)

Capital and reserves

 

Called up share capital

6

100

100

Retained earnings

(67,175)

(33,623)

Shareholders' deficit

 

(67,075)

(33,523)

 

The Cwtch Animal Homestay Limited

(Registration number: 09262904)
Abridged Balance Sheet as at 31 October 2024

For the financial year ending 31 October 2024 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2025 and signed on its behalf by:
 

.........................................

Mrs C King
Director

 

The Cwtch Animal Homestay Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2024

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:
Little Cwrt Bach Farm Pentre Lane
Henllys
Cwmbran
Torfaen
NP44 7AZ

These financial statements were authorised for issue by the Board on 22 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 abridged 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 abridged 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.

Going concern

Total liabilities exceed current assets at the balance sheet date. The director considers, however that the company, with her continued support, has sufficient liquid assets to meet its liabilities as and when they fall due. Accordingly the director considers that it is appropriate to prepare the accounts on a going concern basis.

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 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 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 Cwtch Animal Homestay Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2024

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

Plant & Machinery

20% Reducing balance

Fixtures, Fittings & Equipment

20% Straight line

Livestock

3% Straight line

Leasehold improvements

20% reducing balance

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.

 

The Cwtch Animal Homestay Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2024

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

 

The Cwtch Animal Homestay Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2024

4

Tangible assets

Leasehold improvement
£

Furniture, fittings and equipment
 £

Livestock
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 November 2023

83,108

6,007

1,400

11,500

102,015

Additions

97,712

4,084

-

172

101,968

Disposals

-

-

(1,400)

-

(1,400)

At 31 October 2024

180,820

10,091

-

11,672

202,583

Depreciation

At 1 November 2023

10,005

3,058

126

5,689

18,878

Charge for the year

27,168

1,555

42

1,176

29,941

Eliminated on disposal

-

-

(168)

-

(168)

At 31 October 2024

37,173

4,613

-

6,865

48,651

Carrying amount

At 31 October 2024

143,647

5,478

-

4,807

153,932

At 31 October 2023

73,103

2,949

1,274

5,811

83,137

Included within the net book value of land and buildings above is £143,647 (2023 - £73,103) in respect of long leasehold land and buildings.
 

5

Creditors

Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £2,986 (2023 - £2,986).

Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £44,872 (2023 - £47,857).

 

The Cwtch Animal Homestay Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2024

6

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary shares of £1 each

55

55

55

55

Ordinary B shares of £1 each

15

15

15

15

Ordinary C shares of £1 each

30

30

30

30

 

100

100

100

100

7

Related party transactions

Summary of transactions with key management

During the year, the director made unsecured, interest free, repayable on demand loans to the company. At the balance sheet date, the amount due to the director was £198,021 (2023 - £141,447).