REGISTERED NUMBER: 05881656 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Deerness Kennels Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Forsyth

Mrs L Forsyth

SECRETARY:

Mrs L Forsyth

REGISTERED OFFICE:

Mill Road

Langley Moor

Durham

Co. Durham

DH7 8HF

REGISTERED NUMBER:

05881656 (England and Wales)

ACCOUNTANTS:

Little & Neal

37-38 Market Street

Ferryhill

Co. Durham

DL17 8JH

FIXED ASSETS

Tangible assets

4

74,466

76,918

CURRENT ASSETS

Stocks

3,923

3,564

Debtors

5

15,152

3,462

Cash at bank and in hand

248,818

264,951

267,893

271,977

CREDITORS

Amounts falling due within one year

6

48,941

45,403

NET CURRENT ASSETS

218,952

226,574

TOTAL ASSETS LESS CURRENT LIABILITIES

293,418

303,492

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

293,318

303,392

293,418

303,492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

K Forsyth - Director

1.	STATUTORY INFORMATION

Deerness Kennels 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.

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost and 20% on 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 Income Statement, 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 AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

94,394

96,392

190,786

Additions

-

1,835

1,835

At 30 September 2025

94,394

98,227

192,621

DEPRECIATION

At 1 October 2024

28,258

85,610

113,868

Charge for year

1,888

2,399

4,287

At 30 September 2025

30,146

88,009

118,155

NET BOOK VALUE

At 30 September 2025

64,248

10,218

74,466

At 30 September 2024

66,136

10,782

76,918

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

14,342

2,265

Other debtors

810

1,197

15,152

3,462

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

38,234

37,595

Other creditors

10,707

7,808

48,941

45,403