Company Registration No. 07328678 (England and Wales)
Harvesters Farm Kennels Ltd
Unaudited accounts
for the year ended 30 September 2025
Harvesters Farm Kennels Ltd
Unaudited accounts
Contents
Harvesters Farm Kennels Ltd
Statement of financial position
as at 30 September 2025
Tangible assets
3,385
10,262
Cash at bank and in hand
-
19,402
Creditors: amounts falling due within one year
(29,991)
(46,525)
Net current (liabilities)/assets
(2,722)
12,362
Total assets less current liabilities
663
22,624
Creditors: amounts falling due after more than one year
-
(14,716)
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
591
6,236
Shareholders' funds
592
6,237
For the year ending 30 September 2025 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 17 March 2026 and were signed on its behalf by
P Munday
Director
Company Registration No. 07328678
Harvesters Farm Kennels Ltd
Notes to the Accounts
for the year ended 30 September 2025
Harvesters Farm Kennels Ltd is a private company, limited by shares, registered in England and Wales, registration number 07328678. The registered office is Harvesters Farm Kennels , Blind Lane, West Hanningfield, Chelmsford, CM2 8UF.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight line
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Harvesters Farm Kennels Ltd
Notes to the Accounts
for the year ended 30 September 2025
4
Intangible fixed assets
Goodwill
At 30 September 2025
5,000
At 30 September 2025
5,000
5
Tangible fixed assets
Plant & machinery
At 30 September 2025
270,206
At 30 September 2025
266,821
At 30 September 2025
3,385
At 30 September 2024
10,262
Amounts falling due within one year
Trade debtors
25,511
25,763
Other debtors
1,758
13,722
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
11,552
10,000
Taxes and social security
17,538
29,794
Loans from directors
126
586
Harvesters Farm Kennels Ltd
Notes to the Accounts
for the year ended 30 September 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
10
Average number of employees
During the year the average number of employees was 6 (2024: 6).