FINANCIAL PERIOD DATA REFRESH REQUIRED
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Registration number:
A.H.C (SW) LTD
trading as
for the Period from 1 April 2023 to 31 October 2023
A.H.C (SW) LTD
trading as Animal Health Centre
Contents
Abridged Balance Sheet |
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Notes to the Unaudited Abridged Financial Statements |
A.H.C (SW) LTD
trading as Animal Health Centre
(Registration number: 07179758)
Abridged Balance Sheet as at 31 October 2023
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2023 |
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Fixed assets |
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Intangible assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets/(liabilities) |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
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Provisions for liabilities |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Total equity |
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A.H.C (SW) LTD
trading as Animal Health Centre
(Registration number: 07179758)
Abridged Balance Sheet as at 31 October 2023
For the financial period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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The director acknowledges his 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 Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.
Approved and authorised by the
B F Borms
Director
A.H.C (SW) LTD
trading as Animal Health Centre
Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2023 to 31 October 2023
General information |
The company is a private company limited by share capital, incorporated in England & Wales.
The address of its registered office is:
England
These financial statements were authorised for issue by the
Accounting policies |
Statement of compliance
These financial statements have been 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.
Disclosure of long or short period
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 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.
A.H.C (SW) LTD
trading as Animal Health Centre
Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2023 to 31 October 2023
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 |
Leasehold improvements |
25% straight line |
Motor vehicles |
25% straight line |
Fixtures, fittings and equipment |
25% straight line |
Goodwill
Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
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 |
Over 20 years |
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to sell.
Staff numbers |
The average number of persons employed by the company (including the director) during the period, was
A.H.C (SW) LTD
trading as Animal Health Centre
Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2023 to 31 October 2023
Intangible assets |
Total |
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Cost or valuation |
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At 1 April 2023 |
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At 31 October 2023 |
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Amortisation |
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At 1 April 2023 |
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Amortisation charge |
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At 31 October 2023 |
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Carrying amount |
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At 31 October 2023 |
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At 31 March 2023 |
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Tangible assets |
Total |
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Cost or valuation |
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At 1 April 2023 |
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Additions |
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Disposals |
( |
At 31 October 2023 |
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Depreciation |
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At 1 April 2023 |
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Charge for the period |
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Eliminated on disposal |
( |
At 31 October 2023 |
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Carrying amount |
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At 31 October 2023 |
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At 31 March 2023 |
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Stocks |
2023 |
2023 |
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Stock |
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A.H.C (SW) LTD
trading as Animal Health Centre
Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2023 to 31 October 2023
Creditors: amounts falling due within one year |
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £Nil (2023 - £10,000).
Creditors: amounts falling due after more than one year |
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £Nil (2022 - £25,802).
Related party transactions |
2023 |
At 1 April 2023 |
Advances to directors |
Repayments by director |
At 31 October 2023 |
Directors' advances and credits - repayable on demand and interest charged at HMRC's rate |
( |
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( |
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2023 |
At 1 April 2022 |
Advances to directors |
Repayments by director |
At 31 March 2023 |
Directors' advances and credits - repayable on demand and interest charged at HMRC's rate |
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( |
( |
Non adjusting events after the financial period |
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