Registration number: 12980262

The Kennels Ltd

(Registration number: 12980262)

Balance Sheet as at 30 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	-	16,145
Current assets
Cash at bank and in hand		7,261	1,969
Creditors: Amounts falling due within one year	4	(18,736)	(24,885)
Net current liabilities		(11,475)	(22,916)
Total assets less current liabilities		(11,475)	(6,771)
Creditors: Amounts falling due after more than one year	4	-	(4,311)
Net liabilities		(11,475)	(11,082)
Capital and reserves
Called up share capital		100	100
Retained earnings		(11,575)	(11,182)
Shareholders' deficit		(11,475)	(11,082)

For the financial year ending 30 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 14 July 2026
 

.........................................

Mr D R Cartwright

Director

The Kennels Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 October 2025

1	Accounting policies

Statutory information

The Kennels Ltd is a private company, limited by shares, domiciled in England and Wales, company number 12980262. The registered office is at Poplar View,, Woodside Lane,, Doncaster, DN9 2BP.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in statement of income and retained earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The Kennels Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 October 2025 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance
Fixtures and fittings	25% Straight Line

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

The Kennels Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 October 2025 (continued)

3	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Total £
Cost
At 31 October 2024	6,351	28,703	35,054
Disposals	-	(28,703)	(28,703)
At 30 October 2025	6,351	-	6,351
Depreciation
At 31 October 2024	6,351	12,558	18,909
Charge for the year	-	3,700	3,700
Eliminated on disposal	-	(16,258)	(16,258)
At 30 October 2025	6,351	-	6,351
Carrying amount
At 30 October 2025	-	-	-
At 30 October 2024	-	16,145	16,145

4

Creditors

		2025 £	2024 £
Due within one year
HP and finance lease liabilities		-	1,617
Trade Creditors		-	600
Accruals and deferred income		756	625
Other creditors		8,050	8,050
Directors current account		9,930	13,993
		18,736	24,885