REGISTERED NUMBER: 06170171 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2024

for

STAR BOARDING KENNELS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mrs S P Ashelford

Mrs P F Smith

Secretary:

Mrs S P Ashelford

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

06170171 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

54,999

32,382

54,999

32,382

Current assets

Debtors

6

99,913

45,995

Cash at bank

37,521

52,289

137,434

98,284

Creditors

Amounts falling due within one year

7

111,790

58,318

Net current assets

25,644

39,966

Total assets less current liabilities

80,643

72,348

Creditors

Amounts falling due after more than one year

8

(23,183

)

(32,593

)

Provisions for liabilities

9

(13,750

)

(8,282

)

Net assets

43,710

31,473

Capital and reserves

Called up share capital

10

100

100

Retained earnings

43,610

31,373

Shareholders' funds

43,710

31,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 May 2026 and were signed on its behalf by:

Mrs S P Ashelford - Director

1.	Statutory information

Star Boarding Kennels 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.

The financial statements have been prepared on a going concern basis as the shareholders have agreed to support the company for the foreseeable future.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 17 (2023 - 22 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2023

and 30 November 2024

10,000

Amortisation

At 1 December 2023

and 30 November 2024

10,000

Net book value

At 30 November 2024

-

At 30 November 2023

-

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 December 2023

26,501

158,742

19,994

10,640

215,877

Additions

4,005

35,917

-

1,028

40,950

At 30 November 2024

30,506

194,659

19,994

11,668

256,827

Depreciation

At 1 December 2023

20,930

149,287

4,998

8,280

183,495

Charge for year

2,394

11,343

3,749

847

18,333

At 30 November 2024

23,324

160,630

8,747

9,127

201,828

Net book value

At 30 November 2024

7,182

34,029

11,247

2,541

54,999

At 30 November 2023

5,571

9,455

14,996

2,360

32,382

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 December 2023

and 30 November 2024

19,995

Depreciation

At 1 December 2023

4,999

Charge for year

3,749

At 30 November 2024

8,748

Net book value

At 30 November 2024

11,247

At 30 November 2023

14,996

6.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

379

23,285

Amounts owed by group undertakings

99,534

22,710

99,913

45,995

7.

Creditors: amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts

4,411

4,411

Other loans

38,000

-

Hire purchase contracts

4,998

4,998

Trade creditors

30,718

11,371

Social security and other taxes

12,230

15,492

Pensions control

447

895

VAT

16,108

16,461

Other creditors

-

(4,816

)

Credit card

1,204

2,445

Directors' current accounts

49

3,436

Accrued expenses

3,625

3,625

111,790

58,318

8.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans more 5 yr by instal

19,851

24,262

Hire purchase contracts

3,332

8,331

23,183

32,593

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

19,851

24,262

9.	Provisions for liabilities

2024

2023

£

£

Deferred tax

Accelerated capital allowances

13,750

8,282

Deferred tax

£

Balance at 1 December 2023

8,282

Provided during year

5,468

Balance at 30 November 2024

13,750

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

11.	Related party disclosures

At the balance sheet date, the company was owed £99,534 (2023: £22,710) by its parent company, Datchet Pet Spa Ltd. This loan is interest free.

12.	Ultimate controlling party

Star Boarding Kennels Ltd is a 100% owned subsidiary of Datchet Pet Spa Ltd, company number 09676264, registered office address Northside House, 69 Tweedy Road, Bromley, BR1 3WA.

The ultimate controlling party is Mrs Stephanie Pamela Ashelford.

This is by virtue of her 100% holding in the parent company Datchet Pet Spa Ltd.