Company Registration No. 09673447 (England and Wales)
BROOKHOUSE FARMHOUSE BOARDING KENNELS LIMITED
Unaudited accounts
for the year ended 31 July 2025
BROOKHOUSE FARMHOUSE BOARDING KENNELS LIMITED
Unaudited accounts
Contents
BROOKHOUSE FARMHOUSE BOARDING KENNELS LIMITED
Company Information
for the year ended 31 July 2025
Company Number
09673447 (England and Wales)
Registered Office
BROOKHOUSE FARM
CHAPPLE LANE
SEFTON
L30 7PD
ENGLAND
Accountants
KLAS ACCOUNTANTS LTD
Eastham Hall
109, Eastham Village Road
Eastham
Wirral
CH62 0AF
BROOKHOUSE FARMHOUSE BOARDING KENNELS LIMITED
Statement of financial position
as at 31 July 2025
Tangible assets
3,591
4,488
Cash at bank and in hand
5,056
1,978
Creditors: amounts falling due within one year
(14,593)
(13,430)
Net current liabilities
(1,579)
(3,494)
Called up share capital
1
1
Profit and loss account
2,011
993
Shareholders' funds
2,012
994
For the year ending 31 July 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.
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 29 August 2025 and were signed on its behalf by
Kerry Ann Austin
Director
Company Registration No. 09673447
BROOKHOUSE FARMHOUSE BOARDING KENNELS LIMITED
Notes to the Accounts
for the year ended 31 July 2025
BROOKHOUSE FARMHOUSE BOARDING KENNELS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09673447. The registered office is BROOKHOUSE FARM, CHAPPLE LANE, SEFTON, L30 7PD, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% on reducing balance basis
Fixtures & fittings
20% on reducing balance basis
Computer equipment
20% on reducing balance basis
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
BROOKHOUSE FARMHOUSE BOARDING KENNELS LIMITED
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
7,800
9,891
3,707
21,398
At 31 July 2025
7,800
9,891
3,707
21,398
At 1 August 2024
6,753
8,004
2,153
16,910
Charge for the year
209
377
311
897
At 31 July 2025
6,962
8,381
2,464
17,807
At 31 July 2025
838
1,510
1,243
3,591
At 31 July 2024
1,047
1,887
1,554
4,488
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,148
4,875
Loans from directors
600
60
Deferred income
7,645
6,445
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).