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REGISTERED NUMBER: 10821568 (England and Wales)















KETTLETHORPE SPORT HORSES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025






KETTLETHORPE SPORT HORSES LIMITED (REGISTERED NUMBER: 10821568)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


KETTLETHORPE SPORT HORSES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025







DIRECTORS: Ms C M Hogg
Mrs E J Walker
Baroness S E M Hogg
S K Sacks





REGISTERED OFFICE: 3 Castlegate
Grantham
Lincolnshire
NG31 6SF





REGISTERED NUMBER: 10821568 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
3 Castlegate
Grantham
Lincolnshire
NG31 6SF

KETTLETHORPE SPORT HORSES LIMITED (REGISTERED NUMBER: 10821568)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 12,621

CURRENT ASSETS
Stocks - 30,902
Debtors 5 6,494 14,487
Cash at bank 17,811 28,193
24,305 73,582
CREDITORS
Amounts falling due within one year 6 3,480 7,390
NET CURRENT ASSETS 20,825 66,192
TOTAL ASSETS LESS CURRENT LIABILITIES 20,825 78,813

CREDITORS
Amounts falling due after more than one year 7 442,444 472,683
NET LIABILITIES (421,619 ) (393,870 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (421,719 ) (393,970 )
SHAREHOLDERS' FUNDS (421,619 ) (393,870 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2025 and were signed on its behalf by:





Ms C M Hogg - Director


KETTLETHORPE SPORT HORSES LIMITED (REGISTERED NUMBER: 10821568)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1. STATUTORY INFORMATION

Kettlethorpe Sport Horses Limited 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 represents the fair value of net invoiced sales of livery services and horses sales.

The revenue from the service provided is recognised on the day the service is provided. The revenue from horse sale is recognised on the day of the sale.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 4 - 10 years straight line

Fixed assets are held at costs less accumulated depreciation. The depreciation policy changed in the 2020 year to between 5-10 year straight line method from the 20% reducing balance method.

Stocks
Horse stock is valued at the lower of purchase and upkeep costs and market value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 5 (2024 - 6 ) .

KETTLETHORPE SPORT HORSES LIMITED (REGISTERED NUMBER: 10821568)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2024 64,916
Additions 5,402
Disposals (70,318 )
At 30 June 2025 -
DEPRECIATION
At 1 July 2024 52,295
Eliminated on disposal (52,295 )
At 30 June 2025 -
NET BOOK VALUE
At 30 June 2025 -
At 30 June 2024 12,621

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 5,905
Other debtors 6,494 8,582
6,494 14,487

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 624
Social security and other taxes - 272
VAT - 1,875
Accruals and deferred income 3,480 4,619
3,480 7,390

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Directors loan account 442,444 472,683

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

9. GOING CONCERN

The Company's ability to continue to trade as a going concern is reliant on the ongoing financial support of the directors and shareholders.