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frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 05007107 frs-bus:Original frs-countries:UnitedKingdom 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-countries:Europe 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-countries:NorthAmerica 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-countries:SouthAmerica 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-countries:Asia 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:FullAccounts 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:FilletedAccounts 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:FRS102 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:MediumEntities 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:SmallEntities 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Audited 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-12-31 05007107 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass1 2020-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass2 2020-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass3 2020-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass4 2020-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass5 2020-12-31 05007107 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 05007107 frs-bus:Original 1 2021-01-01 2021-12-31 05007107 frs-bus:Original 1 2021-12-31 05007107 frs-bus:Original 1 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:LeasedAssets 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:OwnedAssets 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrencyRisk 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:MarketRisk 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:InterestRateRisk 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:DeferredTaxation 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:DeferredTaxation 2020-12-31 05007107 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 05007107 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-12-31 05007107 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 05007107 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:OtherDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 05007107 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:Provisions 2020-12-31 05007107 frs-bus:Original frs-core:Provisions 2021-12-31 05007107 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:Provisions 2020-12-31 05007107 frs-bus:Original frs-core:Provisions 2021-12-31 05007107 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:TaxCreditsDeferredTax 2021-12-31 05007107 frs-bus:Original frs-core:CostValuation 2020-12-31 05007107 frs-bus:Original frs-core:AdditionsToInvestments 2021-12-31 05007107 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-12-31 05007107 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 05007107 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 05007107 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 05007107 frs-bus:Original frs-core:CostValuation 2021-12-31 05007107 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-12-31 05007107 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 05007107 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 05007107 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 05007107 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 05007107 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 05007107 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 05007107 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 05007107 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ListedExchangeTraded 2020-12-31 05007107 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 05007107 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 05007107 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-12-31 05007107 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 05007107 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 05007107 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05007107 frs-bus:Original dpl-frs:CostSales 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:CostSales 2020-12-31 05007107 frs-bus:Original dpl-frs:CostSales 2021-12-31 05007107 frs-bus:Original dpl-frs:DistributionCosts 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Director1 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Director1 2020-12-31 05007107 frs-bus:Original frs-bus:Director1 2021-12-31 05007107 frs-bus:Original frs-bus:Director2 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Director2 2020-12-31 05007107 frs-bus:Original frs-bus:Director2 2021-12-31 05007107 frs-bus:Original frs-bus:Director3 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Director3 2020-12-31 05007107 frs-bus:Original frs-bus:Director3 2021-12-31 05007107 frs-bus:Original frs-bus:Director4 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Director4 2020-12-31 05007107 frs-bus:Original frs-bus:Director4 2021-12-31 05007107 frs-bus:Original frs-bus:Director5 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-bus:Director5 2020-12-31 05007107 frs-bus:Original frs-bus:Director5 2021-12-31 05007107 frs-bus:Original frs-bus:CompanySecretary1 2021-01-01 2021-12-31 05007107 frs-bus:Original 1 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2021-12-31 05007107 frs-bus:Original 2 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2021-12-31 05007107 frs-bus:Original 3 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2021-12-31 05007107 frs-bus:Original 4 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2021-12-31 05007107 frs-bus:Original 5 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2021-12-31 05007107 frs-bus:Original 6 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2021-12-31 05007107 frs-bus:Original 7 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2021-12-31 05007107 frs-bus:Original 8 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-12-31 05007107 frs-bus:Original 9 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-12-31 05007107 frs-bus:Original 10 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-12-31 05007107 frs-bus:Original 11 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-12-31 05007107 frs-bus:Original 12 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-12-31 05007107 frs-bus:Original 13 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-12-31 05007107 frs-bus:Original 14 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-12-31 05007107 frs-bus:Original 15 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-12-31 05007107 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-12-31 05007107 frs-bus:Original 16 2021-01-01 2021-12-31 05007107 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-12-31 05007107 frs-bus:Original 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2020-12-31 05007107 frs-bus:Original dpl-frs:Item1 2021-12-31 05007107 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-12-31 05007107 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 05007107 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:Item2 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:Item2 2020-12-31 05007107 frs-bus:Original dpl-frs:Item2 2021-12-31 05007107 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-12-31 05007107 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 05007107 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 05007107 frs-bus:Original dpl-frs:AdministrativeExpenses 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Registered number: 05007107
Rutland Veterinary Centre Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Max Accountants Ltd
Ketton Suite
The King Centre
Oakham
Rutland
LE15 7WD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05007107
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,399 3,899
Tangible Assets 5 912,181 1,000,388
Investments 6 4,279 4,279
918,859 1,008,566
CURRENT ASSETS
Stocks 7 225,641 229,258
Debtors 8 858,154 871,977
Cash at bank and in hand 506,164 779,226
1,589,959 1,880,461
Creditors: Amounts Falling Due Within One Year 9 (1,242,509 ) (1,474,674 )
NET CURRENT ASSETS (LIABILITIES) 347,450 405,787
TOTAL ASSETS LESS CURRENT LIABILITIES 1,266,309 1,414,353
Creditors: Amounts Falling Due After More Than One Year 10 - (171,597 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (89,896 ) (103,163 )
NET ASSETS 1,176,413 1,139,593
CAPITAL AND RESERVES
Called up share capital 11 136,382 136,382
Profit and Loss Account 1,040,031 1,003,211
SHAREHOLDERS' FUNDS 1,176,413 1,139,593
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Page 2
For the year ending 31 December 2022 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Hugh Thorne
Director
6 October 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rutland Veterinary Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05007107 . The registered office is 12a Ayston Road, Uppingham, Oakham, LE15 9RL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold in accordance with the property
Leasehold in accordance with the property
Motor Vehicles 20% on cost
Fixtures & Fittings Between 20% and 33% on cost
2.5. Investments
2.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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2.8. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.
2.9. Taxation
Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 103 (2021: 87)
103 87
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2022 95,936
As at 31 December 2022 95,936
Amortisation
As at 1 January 2022 92,037
Provided during the period 1,500
As at 31 December 2022 93,537
Net Book Value
As at 31 December 2022 2,399
As at 1 January 2022 3,899
5. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2022 345,676 176,178 155,881 1,124,554 1,802,289
Additions - 22,730 21,970 68,607 113,307
Disposals - - (5,850 ) - (5,850 )
As at 31 December 2022 345,676 198,908 172,001 1,193,161 1,909,746
Depreciation
As at 1 January 2022 - 112,712 74,004 615,185 801,901
Provided during the period - 11,371 29,583 158,947 199,901
Disposals - - (4,237 ) - (4,237 )
As at 31 December 2022 - 124,083 99,350 774,132 997,565
Net Book Value
As at 31 December 2022 345,676 74,825 72,651 419,029 912,181
As at 1 January 2022 345,676 63,466 81,877 509,369 1,000,388
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6. Investments
Subsidiaries Listed Total
£ £ £
Cost
As at 1 January 2022 112 4,167 4,279
As at 31 December 2022 112 4,167 4,279
Provision
As at 1 January 2022 - - -
As at 31 December 2022 - - -
Net Book Value
As at 31 December 2022 112 4,167 4,279
As at 1 January 2022 112 4,167 4,279
7. Stocks
2022 2021
£ £
Stock 225,641 229,258
225,641 229,258
8. Debtors
2022 2021
£ £
Due within one year
Trade debtors 490,226 444,515
Prepayments and accrued income 39,751 117,612
Other debtors 144,119 111,200
Amounts owed by group undertakings 184,058 198,650
858,154 871,977
9. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 465,050 551,723
Other loans - 6,775
Corporation tax 287,951 411,918
Other taxes and social security 80,754 62,604
VAT 334,843 240,982
Other creditors 19,364 156,486
Accruals and deferred income 50,441 40,080
Amounts owed to group undertakings 4,106 4,106
1,242,509 1,474,674
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10. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Other loans - 171,597
- 171,597
11. Share Capital
2022 2021
Allotted, called up and fully paid £ £
136,382 Ordinary Shares of £ 1.00 each 136,382 136,382
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2022 2021
£ £
Not later than one year 46,394 -
Later than one year and not later than five years 185,577 -
Later than five years 332,582 -
564,553 -
13. Controlling Parties
The company's immediate parent undertaking is RVCL Holding Company Limited .
The ultimate parent undertaking is (incorporated in England & Wales). Its registered office is 12a Ayston Road, Uppingham, Rutland, LE15 9RL .
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