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Registration number: 07466587

Greenacre Cattery Limited
Annual Report and Unaudited Financial Statements
Pages for filing with the Registrar
for the Year Ended 31 March 2025

Greenacre Cattery Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Statement of Changes in Equity | 5
Notes to the Unaudited Financial Statements | 6 to 12

Greenacre Cattery Limited

Company Information

Directors | Mrs F L Zimmermann Mr K W Zimmermann

Registered office | Carringtons Road Great Bromley Colchester Essex CO7 7XA

Accountants | Oxlade & Bond Limited Chartered Certified AccountantsUnit 14, Riduna Park Station Road Melton Woodbridge Suffolk IP12 1QT

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Greenacre Cattery Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Greenacre Cattery Limited for the year ended 31 March 2025 as set out on pages 3 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the Board of Directors of Greenacre Cattery Limited, as a body, in accordance with the terms of our engagement letter dated 28 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Greenacre Cattery Limited and state those matters that we have agreed to state to the Board of Directors of Greenacre Cattery Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Greenacre Cattery Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Greenacre Cattery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Greenacre Cattery Limited. You consider that Greenacre Cattery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Greenacre Cattery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Oxlade & Bond Limited
Chartered Certified Accountants
Unit 14, Riduna Park
Station Road
Melton
Woodbridge
Suffolk
IP12 1QT

28 October 2025

Greenacre Cattery Limited

(Registration number: 07466587)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1 | 1
Tangible assets | 5 | 96,627 | 102,442
|  | 96,628 | 102,443
Current assets |  |  |
Stocks | 6 | 1,350 | 1,350
Debtors | 7 | 31,672 | 46,532
Cash at bank and in hand |  | 90,537 | 101,884
|  | 123,559 | 149,766
Creditors: Amounts falling due within one year | 8 | (71,735) | (76,541)
Net current assets |  | 51,824 | 73,225
Total assets less current liabilities |  | 148,452 | 175,668
Creditors: Amounts falling due after more than one year | 8 | (60,750) | (75,832)
Provisions for liabilities (deferred taxation) |  | (717) | (116)
Net assets |  | 86,985 | 99,720
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 86,885 | 99,620
Shareholders' funds |  | 86,985 | 99,720

Greenacre Cattery Limited

(Registration number: 07466587)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 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 Profit and Loss Account.

Approved and authorised by the Board on 28 October 2025 and signed on its behalf by:

......................................... Mr K W Zimmermann Director

Greenacre Cattery Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

| Called up share capital £ | Profit and loss account £ | Total equity £
At 1 April 2024 | 100 | 99,620 | 99,720
Profit for the year | - | 71,265 | 71,265
Total comprehensive income | - | 71,265 | 71,265
Dividends | - | (84,000) | (84,000)
At 31 March 2025 | 100 | 86,885 | 86,985

| Called up share capital £ | Profit and loss account £ | Total equity £
At 1 April 2023 | 100 | 84,829 | 84,929
Profit for the year | - | 100,791 | 100,791
Total comprehensive income | - | 100,791 | 100,791
Dividends | - | (86,000) | (86,000)
At 31 March 2024 | 100 | 99,620 | 99,720

Greenacre Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:
Carringtons Road
Great Bromley
Colchester
Essex
CO7 7XA

These financial statements were authorised for issue by the Board on 28 October 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 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 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.

The financial statements are prepared in £ sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Greenacre Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred 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 corporation 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.

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 over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 4% straight line basis
Fixtures and fittings | 25% reducing balance basis

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.

Greenacre Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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 | written off over a 10 year period

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

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.

Greenacre Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the profit and loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 8).

Greenacre Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost
At 1 April 2024 | 180,000 | 180,000
At 31 March 2025 | 180,000 | 180,000
Amortisation
At 1 April 2024 | 179,999 | 179,999
At 31 March 2025 | 179,999 | 179,999
Carrying amount
At 31 March 2025 | 1 | 1
At 31 March 2024 | 1 | 1

5 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Total £
Cost
At 1 April 2024 | 213,600 | 6,302 | 219,902
Additions | - | 3,232 | 3,232
At 31 March 2025 | 213,600 | 9,534 | 223,134
Depreciation
At 1 April 2024 | 111,689 | 5,771 | 117,460
Charge for the year | 8,544 | 503 | 9,047
At 31 March 2025 | 120,233 | 6,274 | 126,507
Carrying amount
At 31 March 2025 | 93,367 | 3,260 | 96,627
At 31 March 2024 | 101,911 | 531 | 102,442

Included within the net book value of land and buildings above is £93,367 (2024 - £101,911) in respect of freehold land and buildings.

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 1,350 | 1,350

Greenacre Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 31,566 | 46,329
Prepayments | 106 | 180
Other debtors | - | 23
| 31,672 | 46,532

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 8,400 | 8,400
Trade creditors |  | 7,072 | 4,100
Taxation and social security |  | 35,831 | 43,009
Accruals and deferred income |  | 1,820 | 1,695
Other creditors |  | 18,612 | 19,337
|  | 71,735 | 76,541

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 60,750 | 75,832

9 | Reserves

The profit and loss reserves of the company are wholly distributable.

Greenacre Cattery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 24,031 | 32,612
Other borrowings | 36,719 | 43,220
| 60,750 | 75,832

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 8,400 | 8,400

Bank borrowings

The Lloyds Bank loans are denominated in £ sterling with a nominal interest rate of 2% over bank base rate, and the final instalment is due on 28 June 2028. The carrying amount at year end is £32,431 (2024 - £41,012). The loans are secured by a charge held over the assets owned by the company.

11 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £840.00 (2024 - £860.00) per ordinary share |  | 84,000 |  | 86,000

12 | Related party transactions

Other transactions with directors

Included within other creditors (due within one year) is an amount of £6,500 (2024 £6,500) owed to the former directors Mr I and Mrs E Kernutt.
Included within other creditors (due after more one year) is an amount of £36,719 (2024 £43,219) owed to the former directors Mr I and Mrs E Kernutt
During the course of the year the former directors were repaid funds of £6,500 from the loan account.
The loan has been made to the company by the former directors on an interest free basis.