Registration number: 08446913

Bakerleigh Kennels and Cattery Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 6

Bakerleigh Kennels and Cattery Limited

(Registration number: 08446913)
Statement of Financial Position as at 30 September 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	48,450	53,600
Current assets
Debtors		15,295	-
Cash at bank and in hand		2,054	1,235
		17,349	1,235
Creditors: Amounts falling due within one year	6	(34,814)	(21,427)
Net current liabilities		(17,465)	(20,192)
Total assets less current liabilities		30,985	33,408
Creditors: Amounts falling due after more than one year	6	(34,676)	(36,400)
Net liabilities		(3,691)	(2,992)
Capital and reserves
Called up share capital		100	100
Retained earnings		(3,791)	(3,092)
Shareholders' deficit		(3,691)	(2,992)

For the financial 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.

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 Income Statement.

Approved and authorised by the Board on 30 September 2025 and signed on its behalf by:
 

......................................... Mr D P Miller Director

Bakerleigh Kennels and Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
Unit 12
The Glover Centre
Egmont Street
Mossley
Lancashire
OL5 9PY

These financial statements were authorised for issue by the Board on 30 September 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 -'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurances from the directors that they will continue to give financial support to the company for the foreseeable future and for a period not less than 12 months from the date of signing these financial statements.

On this basis, the directors consider it appropriate to prepare the accounts on the going concern basis. However, should the financial support mentioned above not be forthcoming the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be be necessary should this basis not continue to be appropriate.

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.

Bakerleigh Kennels and Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Government grants

Government grants are included in the profit and loss account on the accruals basis.

Tax

The tax expense for the period comprises current 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.

Tangible assets

Tangible assets are stated in the statement of financial position 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	5% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 5 years

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.

Bakerleigh Kennels and Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

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.

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 income statement 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.

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 4 (2023 - 6).

Bakerleigh Kennels and Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2023	10,000	10,000
At 30 September 2024	10,000	10,000
Amortisation
At 1 October 2023	10,000	10,000
At 30 September 2024	10,000	10,000
Carrying amount
At 30 September 2024	-	-

5	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 October 2023	103,006	103,006
At 30 September 2024	103,006	103,006
Depreciation
At 1 October 2023	49,406	49,406
Charge for the year	5,150	5,150
At 30 September 2024	54,556	54,556
Carrying amount
At 30 September 2024	48,450	48,450
At 30 September 2023	53,600	53,600

Included within the net book value of land and buildings above is £48,450 (2023 - £53,600) in respect of freehold land and buildings.
 

Bakerleigh Kennels and Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	7	3,550	3,550
Trade creditors		-	844
Taxation and social security		11,143	9,744
Accruals and deferred income		10,237	3,436
Other creditors		9,884	3,853
		34,814	21,427

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	7	34,676	36,400

7	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	34,676	36,400

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	3,550	3,550