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2022-12-31 06797967 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 06797967 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 06797967 dpl-frs:Item7 2022-01-01 2022-12-31 06797967 dpl-frs:Item7 2021-12-31 06797967 dpl-frs:Item7 2022-12-31 06797967 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 06797967 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 06797967 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 06797967 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 06797967 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 06797967 dpl-frs:Item8 2022-01-01 2022-12-31 06797967 dpl-frs:Item8 2021-12-31 06797967 dpl-frs:Item8 2022-12-31 06797967 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 06797967 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 06797967 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 06797967 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 06797967 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 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Registered number: 06797967
Veterinary Public Health Association
Unaudited Financial Statements
For The Year Ended 31 December 2023
Mumby Heppenstall
Chartered Accountants
Wellingore Hall
Wellingore
Lincoln
LN5 0HX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06797967
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 791 835
Investments 5 62,476 60,158
63,267 60,993
CURRENT ASSETS
Debtors 6 4,430 -
Cash at bank and in hand 8,159 20,203
12,589 20,203
Creditors: Amounts Falling Due Within One Year 7 (613 ) (603 )
NET CURRENT ASSETS (LIABILITIES) 11,976 19,600
TOTAL ASSETS LESS CURRENT LIABILITIES 75,243 80,593
NET ASSETS 75,243 80,593
Income and Expenditure Account 75,243 80,593
MEMBERS' FUNDS 75,243 80,593
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income and Expenditure Account.
On behalf of the board
Mr Colin Willson
Director
9th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Veterinary Public Health Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 06797967 . The registered office is BVCA Headquarters, 17 The Glenmore Centre, Waterwells Bus Pk, Quedgeley, Gloucestershire, GL2 2AP.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Fixtures & Fittings 5% per annum on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2023 879
As at 31 December 2023 879
Depreciation
As at 1 January 2023 44
Provided during the period 44
As at 31 December 2023 88
Net Book Value
As at 31 December 2023 791
As at 1 January 2023 835
Page 3
Page 4
5. Investments
Listed
£
Cost
As at 1 January 2023 60,158
Revaluations 2,318
As at 31 December 2023 62,476
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 62,476
As at 1 January 2023 60,158
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 4,430 -
4,430 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 1
Corporation tax 14 2
Accruals and deferred income 600 600
613 603
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4