Ebbs Acre Kennels Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 7492725

Ebbs Acre Kennels Ltd

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 January 2026

Ebbs Acre Kennels Ltd

Company Limited by Guarantee

Financial Statements

Year ended 31 January 2026

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 4

Ebbs Acre Kennels Ltd

Company Limited by Guarantee

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	2,351	10,475

Current assets

Cash at bank and in hand	10,228	–

Creditors: amounts falling due within one year	7	( 60,676)	( 63,441)
		--------	--------
Net current liabilities		( 50,448)	( 63,441)
		--------	--------
Total assets less current liabilities		( 48,097)	( 52,966)

Creditors: amounts falling due after more than one year	8	–	( 4,706)
		--------	--------
Net liabilities		( 48,097)	( 57,672)
		--------	--------

Capital and reserves

Profit and loss account	( 48,097)	( 57,672)
	--------	--------
Members deficit	( 48,097)	( 57,672)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 September 2026 , and are signed on behalf of the board by:

G Pearson

Director

Company registration number: 7492725

Ebbs Acre Kennels Ltd

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by guarantee, registered in England & Wales. The address of the registered office is Greenacres Rescue, Talbenny, Haverfordwest, SA62 3XA, Pembrokeshire.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	25% reducing balance
Motor Vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Company limited by guarantee

The company is limited by guarantee and therefore does not have any share capital.

The liability of the members in the event of the company being liquidated is limited to one pound per member.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

6. Tangible assets

	Plant & Machinery	Fixtures & Fittings	Motor Vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 February 2025	6,293	39,028	21,400	1,115	67,836
Disposals	–	–	( 17,400)	–	( 17,400)
	-------	--------	--------	-------	--------
At 31 January 2026	6,293	39,028	4,000	1,115	50,436
	-------	--------	--------	-------	--------
Depreciation
At 1 February 2025	6,161	36,425	13,964	811	57,361
Charge for the year	33	650	24	76	783
Disposals	–	–	( 10,059)	–	( 10,059)
	-------	--------	--------	-------	--------
At 31 January 2026	6,194	37,075	3,929	887	48,085
	-------	--------	--------	-------	--------
Carrying amount
At 31 January 2026	99	1,953	71	228	2,351
	-------	--------	--------	-------	--------
At 31 January 2025	132	2,603	7,436	304	10,475
	-------	--------	--------	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts (secured)	–	2,185
Trade creditors	266	–
Social security and other taxes	786	921
Obligations under finance leases and hire purchase contracts	–	3,066
Other creditors	59,624	57,269
	--------	--------
	60,676	63,441
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Obligations under finance leases and hire purchase contracts	–	4,706
	----	-------

9. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.