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ABER FALLS KENNELS LIMITED

Registered Number
08853684
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

ABER FALLS KENNELS LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

Director | DAVIES, Helen Mai

Company Secretary | DAVIES, Helen Mai

Registered Address | Irish Square
| Upper Denbigh Road
| St Asaph
| LL17 0RN

Registered Number | 08853684 (England and Wales)

ABER FALLS KENNELS LIMITED
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets |  |  |  | 43,959 |  |  |  | 58,135
|  |  |  | 43,959 |  |  |  | 58,135
Current assets |  |  |  |  |  |  |  |
Debtors |  | 42,437 |  |  |  | 46,220 |  |
Cash at bank and on hand |  | 125,488 |  |  |  | 116,075 |  |
|  | 167,925 |  |  |  | 162,295 |  |
Creditors amounts falling due within one year | 3 | (72,902) |  |  |  | (65,048) |  |
Net current assets (liabilities) |  |  |  | 95,023 |  |  |  | 97,247
Total assets less current liabilities |  |  |  | 138,982 |  |  |  | 155,382
Creditors amounts falling due after one year | 4 |  |  | (18,055) |  |  |  | (26,389)
Provisions for liabilities | 5 |  |  | (8,352) |  |  |  | (11,912)
Net assets |  |  |  | 112,575 |  |  |  | 117,081
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 112,475 |  |  |  | 116,981
Shareholders' funds |  |  |  | 112,575 |  |  |  | 117,081

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 March 2026, and are signed on its behalf by:
DAVIES, Helen Mai Director Registered Company No. 08853684

ABER FALLS KENNELS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 4 |  | 4

3. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 57,269 |  | 56,388
| Taxation and social security | 14,382 |  | 7,476
| Accrued liabilities and deferred income | 1,251 |  | 1,184
| Total | 72,902 |  | 65,048

4. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 18,055 |  | 26,389
| Total | 18,055 |  | 26,389

5. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 8,352 |  | 11,912
| Total | 8,352 |  | 11,912