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Company Registration No. 13843776 (England and Wales)
THE BREED BOUTIQUE LTD Unaudited accounts for the year ended 31 January 2026
THE BREED BOUTIQUE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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THE BREED BOUTIQUE LTD Company Information for the year ended 31 January 2026
Director
Julie Madeliene Stephenson
Company Number
13843776 (England and Wales)
Registered Office
2 MARSHALL CLOSE FRIMLEY CAMBERLEY GU16 9NY ENGLAND
Accountants
S J Stephenson 26 North Avenue Farnham Surrey GU9 0RD
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THE BREED BOUTIQUE LTD Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
19,596
16,910
Current assets
Inventories
2,000
2,000
Debtors
5
79
150
Cash at bank and in hand
23,613
27,834
25,692
29,984
Creditors: amounts falling due within one year
6
(9,197)
(12,654)
Net current assets
16,495
17,330
Net assets
36,091
34,240
Capital and reserves
Called up share capital
1
1
Profit and loss account
36,090
34,239
Shareholders' funds
36,091
34,240
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 February 2026 and were signed on its behalf by
Julie Madeliene Stephenson Director Company Registration No. 13843776
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THE BREED BOUTIQUE LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
THE BREED BOUTIQUE LTD is a private company, limited by shares, registered in England and Wales, registration number 13843776. The registered office is 2 MARSHALL CLOSE, FRIMLEY, CAMBERLEY, GU16 9NY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
straight line over 30 years
Plant & machinery
straight line over 5 years
Computer equipment
33% straight line on cost
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
4,497
13,799
2,106
20,402
Additions
-
5,355
993
6,348
At 31 January 2026
4,497
19,154
3,099
26,750
Depreciation
At 1 February 2025
312
1,707
1,473
3,492
Charge for the year
150
2,700
812
3,662
At 31 January 2026
462
4,407
2,285
7,154
Net book value
At 31 January 2026
4,035
14,747
814
19,596
At 31 January 2025
4,185
12,092
633
16,910
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THE BREED BOUTIQUE LTD Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
25
-
Other debtors
54
150
79
150
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
5,018
5,935
Trade creditors
-
22
Taxes and social security
1,610
3,961
Other creditors
1,779
1,584
Loans from directors
140
502
Accruals
650
650
9,197
12,654
7
Transactions with related parties
During the year salary of £5,220 and dividends of £7,700 were paid to the director Julie Stephenson. At the year end the company owed the director £140. The loan is interest free and repayable on demand.
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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