REGISTERED NUMBER: 12110204 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

KERNOW CAT HOTEL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs R Lewis

SECRETARY:

J Lewis

REGISTERED OFFICE:

Whitfield Farm

Illogan

REDRUTH

Cornwall

TR16 4QU

REGISTERED NUMBER:

12110204 (England and Wales)

ACCOUNTANT:

Catherine Bennett Ltd

Chartered Accountant

Wheal Harmony House

Solomon Road

Redruth

Cornwall

TR15 1FD

FIXED ASSETS

Tangible assets

4

22,173

23,795

CURRENT ASSETS

Stocks

650

200

Debtors

5

980

691

Cash at bank and in hand

123,084

90,563

124,714

91,454

CREDITORS

Amounts falling due within one year

6

95,000

80,194

NET CURRENT ASSETS

29,714

11,260

TOTAL ASSETS LESS CURRENT LIABILITIES

51,887

35,055

PROVISIONS FOR LIABILITIES

1,801

1,955

NET ASSETS

50,086

33,100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

49,986

33,000

50,086

33,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 October 2025 and were signed by:

Mrs R Lewis - Director

1.	STATUTORY INFORMATION

Kernow Cat Hotel Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 Companies Act 2006. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

not provided

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

13,506

28,233

6,962

2,650

51,351

Additions

-

4,132

-

1,913

6,045

Disposals

-

(2,392

)

-

(2,171

)

(4,563

)

At 31 July 2025

13,506

29,973

6,962

2,392

52,833

DEPRECIATION

At 1 August 2024

-

22,258

3,110

2,188

27,556

Charge for year

-

4,108

1,237

709

6,054

Eliminated on disposal

-

(1,085

)

-

(1,865

)

(2,950

)

At 31 July 2025

-

25,281

4,347

1,032

30,660

NET BOOK VALUE

At 31 July 2025

13,506

4,692

2,615

1,360

22,173

At 31 July 2024

13,506

5,975

3,852

462

23,795

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

360

-

Prepayments

620

691

980

691

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Tax

4,658

4,008

Social security and other taxes

83

143

Other creditors

25,500

18,615

Directors' current accounts

64,645

57,319

Accrued expenses

114

109

95,000

80,194