REGISTERED NUMBER: 03761450 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WITHERLEY BOARDING KENNELS & CATTERY

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R W Trivett

H E R Trivett

J R H Trivett

B W Trivett

SECRETARY:

H E R Trivett

REGISTERED OFFICE:

Drayton Barn Farm

Chapel Lane

Witherley

Atherstone

Warwickshire

CV9 3LR

REGISTERED NUMBER:

03761450 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Tangible assets

4

100,849

101,830

CURRENT ASSETS

Stocks

400

400

Debtors

5

242,577

58,008

Cash at bank

138,331

321,782

381,308

380,190

CREDITORS

Amounts falling due within one year

6

48,939

67,013

NET CURRENT ASSETS

332,369

313,177

TOTAL ASSETS LESS CURRENT LIABILITIES

433,218

415,007

PROVISIONS FOR LIABILITIES

(19,500

)

(18,500

)

ACCRUALS AND DEFERRED INCOME

7

(7,243

)

(8,521

)

NET ASSETS

406,475

387,986

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

406,473

387,984

SHAREHOLDERS' FUNDS

406,475

387,986

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

H E R Trivett - Director

1.	STATUTORY INFORMATION

Witherley Boarding Kennels & Cattery Limited 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.

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 significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Buildings

-

10% on cost

Plant and machinery

-

15% reducing balance

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Buildings

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

41,063

104,800

1,144

57,158

204,165

Additions

-

2,507

275

37,500

40,282

Disposals

-

-

-

(34,167

)

(34,167

)

At 31 December 2025

41,063

107,307

1,419

60,491

210,280

DEPRECIATION

At 1 January 2025

19,321

44,922

1,095

36,997

102,335

Charge for year

3,582

9,127

24

9,711

22,444

Eliminated on disposal

-

-

-

(15,348

)

(15,348

)

At 31 December 2025

22,903

54,049

1,119

31,360

109,431

NET BOOK VALUE

At 31 December 2025

18,160

53,258

300

29,131

100,849

At 31 December 2024

21,742

59,878

49

20,161

101,830

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,800

-

Other debtors

237,777

58,008

242,577

58,008

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,705

32,613

Taxation and social security

22,866

26,182

Other creditors

9,368

8,218

48,939

67,013

7.	ACCRUALS AND DEFERRED INCOME

2025

2024

£

£

Deferred government grants

7,243

8,521

8.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £150,000 that is due from a business which is controlled by the directors.

Also, included in other debtors is an amount of £80,000 (2024 - £50,000) that is due from a company which is controlled by the directors.