IRIS Accounts Production v23.2.0.158 07478380 Board of Directors 1.3.22 28.2.23 28.2.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh074783802022-02-28074783802023-02-28074783802022-03-012023-02-28074783802021-02-28074783802021-03-012022-02-28074783802022-02-2807478380ns10:Originalns15:EnglandWales2022-03-012023-02-2807478380ns14:PoundSterlingns10:Original2022-03-012023-02-2807478380ns10:Originalns10:Director12022-03-012023-02-2807478380ns10:Original2022-03-012023-02-2807478380ns10:Original2023-02-2807478380ns10:Originalns10:PrivateLimitedCompanyLtd2022-03-012023-02-2807478380ns10:Originalns10:SmallEntities2022-03-012023-02-2807478380ns10:Originalns10:AuditExemptWithAccountantsReport2022-03-012023-02-2807478380ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2807478380ns10:SmallCompaniesRegimeForAccountsns10:Original2022-03-012023-02-2807478380ns10:Originalns10:FullAccounts2022-03-012023-02-2807478380ns10:Original12022-03-012023-02-2807478380ns10:Originalns10:OrdinaryShareClass12022-03-012023-02-2807478380ns10:Originalns10:Director22022-03-012023-02-2807478380ns10:Originalns10:RegisteredOffice2022-03-012023-02-2807478380ns10:Original2022-02-2807478380ns10:Originalns5:CurrentFinancialInstruments2023-02-2807478380ns10:Originalns5:CurrentFinancialInstruments2022-02-2807478380ns10:Originalns5:Non-currentFinancialInstruments2023-02-2807478380ns10:Originalns5:Non-currentFinancialInstruments2022-02-2807478380ns5:ShareCapitalns10:Original2023-02-2807478380ns5:ShareCapitalns10:Original2022-02-2807478380ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-02-2807478380ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-2807478380ns10:Originalns5:NetGoodwill2022-03-012023-02-2807478380ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-03-012023-02-2807478380ns10:Originalns5:OwnedOrFreeholdAssetsns5:LandBuildings2022-03-012023-02-2807478380ns10:Originalns5:PlantMachinery2022-03-012023-02-2807478380ns10:Originalns5:FurnitureFittings2022-03-012023-02-2807478380ns10:Originalns5:MotorVehicles2022-03-012023-02-2807478380ns10:Originalns5:ComputerEquipment2022-03-012023-02-2807478380ns10:Original2021-03-012022-02-2807478380ns10:Originalns5:NetGoodwill2022-02-2807478380ns10:Originalns5:NetGoodwill2023-02-2807478380ns10:Originalns5:NetGoodwill2022-02-2807478380ns10:Originalns5:LandBuildings2022-02-2807478380ns10:Originalns5:PlantMachinery2022-02-2807478380ns10:Originalns5:FurnitureFittings2022-02-2807478380ns10:Originalns5:LandBuildings2022-03-012023-02-2807478380ns10:Originalns5:LandBuildings2023-02-2807478380ns10:Originalns5:PlantMachinery2023-02-2807478380ns10:Originalns5:FurnitureFittings2023-02-2807478380ns10:Originalns5:LandBuildings2022-02-2807478380ns10:Originalns5:PlantMachinery2022-02-2807478380ns10:Originalns5:FurnitureFittings2022-02-2807478380ns10:Originalns5:MotorVehicles2022-02-2807478380ns10:Originalns5:ComputerEquipment2022-02-2807478380ns10:Original2022-02-2807478380ns10:Originalns5:MotorVehicles2023-02-2807478380ns10:Originalns5:ComputerEquipment2023-02-2807478380ns10:Originalns5:MotorVehicles2022-02-2807478380ns10:Originalns5:ComputerEquipment2022-02-2807478380ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-2807478380ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-02-2807478380ns10:Originalns5:WithinOneYear2023-02-2807478380ns10:Originalns5:WithinOneYear2022-02-2807478380ns5:BetweenOneFiveYearsns10:Original2023-02-2807478380ns5:BetweenOneFiveYearsns10:Original2022-02-2807478380ns10:Originalns5:AllPeriods2023-02-2807478380ns10:Originalns5:AllPeriods2022-02-2807478380ns10:Originalns10:OrdinaryShareClass12023-02-2807478380ns10:Originalns10:Director222022-02-2807478380ns10:Originalns10:Director222021-02-2807478380ns10:Originalns10:Director222022-03-012023-02-2807478380ns10:Originalns10:Director222021-03-012022-02-2807478380ns10:Originalns10:Director222023-02-2807478380ns10:Originalns10:Director222022-02-28
REGISTERED NUMBER: 07478380 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2023

FOR

WARREN HOUSE VETERINARY CENTRE LIMITED

WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023




Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


WARREN HOUSE VETERINARY CENTRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2023







DIRECTORS: G M M Kelly
Dr T Indrielle





REGISTERED OFFICE: Lichfield Road
Brownhills
Walsall
West Midlands
WS8 6LS





REGISTERED NUMBER: 07478380 (England and Wales)





ACCOUNTANTS: French Ludlam & Co Limited
Mountfield House
661 High Street
Kingswinford
West Midlands
DY6 8AL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WARREN HOUSE VETERINARY CENTRE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warren House Veterinary Centre Limited for the year ended 28th February 2023 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Warren House Veterinary Centre Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Warren House Veterinary Centre Limited and state those matters that we have agreed to state to the Board of Directors of Warren House Veterinary Centre Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Warren House Veterinary Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Warren House Veterinary Centre Limited. You consider that Warren House Veterinary Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Warren House Veterinary Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






French Ludlam & Co Limited
Mountfield House
661 High Street
Kingswinford
West Midlands
DY6 8AL


13th November 2023

WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)

STATEMENT OF FINANCIAL POSITION
28TH FEBRUARY 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 501,956 440,424
501,956 440,424

CURRENT ASSETS
Stocks 42,854 48,260
Debtors 6 46,956 83,234
Cash at bank and in hand 55,966 14,054
145,776 145,548
CREDITORS
Amounts falling due within one year 7 149,029 146,116
NET CURRENT LIABILITIES (3,253 ) (568 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

498,703

439,856

CREDITORS
Amounts falling due after more than one year 8 (123,905 ) (155,529 )

PROVISIONS FOR LIABILITIES (15,790 ) (11,003 )
NET ASSETS 359,008 273,324

CAPITAL AND RESERVES
Called up share capital 11 300 300
Retained earnings 358,708 273,024
SHAREHOLDERS' FUNDS 359,008 273,324

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2023 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.

WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)

STATEMENT OF FINANCIAL POSITION - continued
28TH FEBRUARY 2023


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th November 2023 and were signed on its behalf by:





Dr T Indrielle - Director


WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023

1. STATUTORY INFORMATION

Warren House Veterinary Centre 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

The Goodwill has been fully written down in the current year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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 statement of financial position date.


WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2022 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st March 2022
and 28th February 2023 198,049
AMORTISATION
At 1st March 2022
and 28th February 2023 198,049
NET BOOK VALUE
At 28th February 2023 -
At 28th February 2022 -

WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£ £ £
COST
At 1st March 2022 371,340 148,292 50,729
Additions 37,400 46,112 2,167
At 28th February 2023 408,740 194,404 52,896
DEPRECIATION
At 1st March 2022 - 116,270 27,308
Charge for year - 19,542 6,398
At 28th February 2023 - 135,812 33,706
NET BOOK VALUE
At 28th February 2023 408,740 58,592 19,190
At 28th February 2022 371,340 32,022 23,421

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1st March 2022 35,474 30,163 635,998
Additions - 6,941 92,620
At 28th February 2023 35,474 37,104 728,618
DEPRECIATION
At 1st March 2022 29,012 22,984 195,574
Charge for year 1,616 3,532 31,088
At 28th February 2023 30,628 26,516 226,662
NET BOOK VALUE
At 28th February 2023 4,846 10,588 501,956
At 28th February 2022 6,462 7,179 440,424

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 19,043 34,561
Amounts owed by group undertakings 12,320 9,286
Other debtors 15,593 39,387
46,956 83,234

WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 31,398 31,124
Trade creditors 52,389 49,722
Taxation and social security 52,183 53,076
Other creditors 13,059 12,194
149,029 146,116

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans 123,905 155,529

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 32,975 39,585

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£ £
Within one year 40,000 40,000
Between one and five years 80,000 120,000
120,000 160,000

10. SECURED DEBTS

There is a fixed and floating charge over the undertaking and all property and assets present and future.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
300 Ordinary £1 300 300

WARREN HOUSE VETERINARY CENTRE LIMITED (REGISTERED NUMBER: 07478380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28th February 2023 and 28th February 2022:

2023 2022
£ £
G M M Kelly
Balance outstanding at start of year 14,811 14,648
Amounts advanced 2,578 163
Amounts repaid (14,811 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,578 14,811

13. ULTIMATE CONTROLLING PARTY

The controlling party is Warren House Centre (Holdings)Limited.

The ultimate controlling party is G M M Kelly.