Thomson Locum Services Ltd 09052008 false 2022-06-01 2023-05-31 2023-05-31 The principal activity of the company is veterinary activities. Digita Accounts Production Advanced 6.30.9574.0 true 09052008 2022-06-01 2023-05-31 09052008 2023-05-31 09052008 core:RetainedEarningsAccumulatedLosses 2023-05-31 09052008 core:ShareCapital 2023-05-31 09052008 core:CurrentFinancialInstruments core:WithinOneYear 2023-05-31 09052008 core:Non-currentFinancialInstruments core:AfterOneYear 2023-05-31 09052008 bus:SmallEntities 2022-06-01 2023-05-31 09052008 bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 09052008 bus:FullAccounts 2022-06-01 2023-05-31 09052008 bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 09052008 bus:RegisteredOffice 2022-06-01 2023-05-31 09052008 bus:Director1 2022-06-01 2023-05-31 09052008 bus:Director2 2022-06-01 2023-05-31 09052008 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 09052008 core:Goodwill 2022-06-01 2023-05-31 09052008 core:FurnitureFittings 2022-06-01 2023-05-31 09052008 core:LandBuildings 2022-06-01 2023-05-31 09052008 countries:AllCountries 2022-06-01 2023-05-31 09052008 2022-05-31 09052008 2021-06-01 2022-05-31 09052008 2022-05-31 09052008 core:RetainedEarningsAccumulatedLosses 2022-05-31 09052008 core:ShareCapital 2022-05-31 09052008 core:CurrentFinancialInstruments core:WithinOneYear 2022-05-31 09052008 core:Non-currentFinancialInstruments core:AfterOneYear 2022-05-31 iso4217:GBP xbrli:pure

Registration number: 09052008

Thomson Locum Services Ltd

trading as Roker Park Vets

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 May 2023

 

Thomson Locum Services Ltd

trading as Roker Park Vets

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

Thomson Locum Services Ltd

trading as Roker Park Vets

(Registration number: 09052008)
Abridged Balance Sheet as at 31 May 2023

Note

2023
£

2022
£

Fixed assets

 

Intangible assets

4

128,100

146,400

Tangible assets

5

404,945

390,388

 

533,045

536,788

Current assets

 

Stocks

17,354

12,095

Debtors

5,039

2,548

Cash at bank and in hand

 

73,327

103,302

 

95,720

117,945

Creditors: Amounts falling due within one year

6

(136,932)

(121,371)

Net current liabilities

 

(41,212)

(3,426)

Total assets less current liabilities

 

491,833

533,362

Creditors: Amounts falling due after more than one year

7

(466,133)

(485,238)

Provisions for liabilities

(18,404)

(11,362)

Net assets

 

7,296

36,762

Capital and reserves

 

Called up share capital

1,000

1,000

Profit and loss account

6,296

35,762

Total equity

 

7,296

36,762

 

Thomson Locum Services Ltd

trading as Roker Park Vets

(Registration number: 09052008)
Abridged Balance Sheet as at 31 May 2023

For the financial year ending 31 May 2023 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 of its accounts for the year in question in accordance with section 476; and

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

These financial statements 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.

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 Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 6 November 2023 and signed on its behalf by:
 

Mr R Thomson

Director

Mrs B A Thomson

Director

 

Thomson Locum Services Ltd

trading as Roker Park Vets

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
35 Roker Park Road
Sunderland
SP6 9PL

These financial statements were authorised for issue by the Board on 6 November 2023.

2

Accounting policies

Statement of compliance

These abridged financial statements were 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 abridged 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.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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 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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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

Buildings

2% straight line

Fixtures and equipment

15% reducing balance

 

Thomson Locum Services Ltd

trading as Roker Park Vets

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation. Goodwill is amortised over its useful life, which the directors consider to be ten years.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2022 - 5).

 

Thomson Locum Services Ltd

trading as Roker Park Vets

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

4

Intangible assets

Total
£

Cost or valuation

At 1 June 2022

183,000

At 31 May 2023

183,000

Amortisation

At 1 June 2022

36,600

Amortisation charge

18,300

At 31 May 2023

54,900

Carrying amount

At 31 May 2023

128,100

At 31 May 2022

146,400

5

Tangible assets

Total
£

Cost or valuation

At 1 June 2022

413,750

Additions

29,590

At 31 May 2023

443,340

Depreciation

At 1 June 2022

23,362

Charge for the year

15,033

At 31 May 2023

38,395

Carrying amount

At 31 May 2023

404,945

At 31 May 2022

390,388

6

Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and which are secured of £18,400 (2022 - £17,646).

7

Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts which are secured of £466,133 (2022 - £485,238).

Creditors include bank loans repayable by instalments of £392,533 (2022 - £414,654) due after more than five years.