REGISTERED NUMBER: OC416907 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Hazel Tree Country Boarding Kennels LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr E J Holley

Mrs F J Holley

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

OC416907 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Intangible assets

4

11,681

18,493

Tangible assets

5

78,876

53,558

90,557

72,051

CURRENT ASSETS

Debtors

14,956

51,354

Cash at bank and in hand

83,328

47,189

98,284

98,543

CREDITORS

Amounts falling due within one year

6

20,829

23,103

NET CURRENT ASSETS

77,455

75,440

TOTAL ASSETS LESS CURRENT LIABILITIES

168,012

147,491

CREDITORS

Amounts falling due after more than one year

7

41,411

27,491

NET ASSETS ATTRIBUTABLE TO MEMBERS

126,601

120,000

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

126,601

120,000

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

126,601

120,000

Amounts due from members

(14,956

)

(51,354

)

111,645

68,646

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 September 2025 and were signed by:

Mr E J Holley - Designated member

Mrs F J Holley - Designated member

1.	STATUTORY INFORMATION

Hazel Tree Country Boarding Kennels LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

60,000

AMORTISATION

At 1 April 2024

41,507

Charge for year

6,812

At 31 March 2025

48,319

NET BOOK VALUE

At 31 March 2025

11,681

At 31 March 2024

18,493

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

60,000

84,083

144,083

Additions

8,123

48,460

56,583

Disposals

-

(32,716

)

(32,716

)

At 31 March 2025

68,123

99,827

167,950

DEPRECIATION

At 1 April 2024

40,000

50,525

90,525

Charge for year

6,000

17,086

23,086

Eliminated on disposal

-

(24,537

)

(24,537

)

At 31 March 2025

46,000

43,074

89,074

NET BOOK VALUE

At 31 March 2025

22,123

56,753

78,876

At 31 March 2024

20,000

33,558

53,558

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

32,716

Additions

41,630

Disposals

(32,716

)

At 31 March 2025

41,630

DEPRECIATION

At 1 April 2024

24,537

Charge for year

10,407

Eliminated on disposal

(24,537

)

At 31 March 2025

10,407

NET BOOK VALUE

At 31 March 2025

31,223

At 31 March 2024

8,179

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,206

2,206

Hire purchase contracts

4,643

4,315

Taxation and social security

11,156

9,391

Other creditors

2,824

7,191

20,829

23,103

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

32,037

15,912

Other creditors

9,374

11,579

41,411

27,491

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts in loans and other debts due to members is ranked after other creditors where appropriate.