LISNAMURRICAN VETERINARY LTD NI688930 false 2022-06-13 2023-06-30 2023-06-30 The principal activity of the company is veterinary activities Digita Accounts Production Advanced 6.30.9574.0 true true NI688930 2022-06-13 2023-06-30 NI688930 2023-06-30 NI688930 core:CurrentFinancialInstruments 2023-06-30 NI688930 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 NI688930 core:OtherPropertyPlantEquipment 2023-06-30 NI688930 bus:SmallEntities 2022-06-13 2023-06-30 NI688930 bus:AuditExemptWithAccountantsReport 2022-06-13 2023-06-30 NI688930 bus:FilletedAccounts 2022-06-13 2023-06-30 NI688930 bus:SmallCompaniesRegimeForAccounts 2022-06-13 2023-06-30 NI688930 bus:RegisteredOffice 2022-06-13 2023-06-30 NI688930 bus:Director1 2022-06-13 2023-06-30 NI688930 bus:Director2 2022-06-13 2023-06-30 NI688930 bus:PrivateLimitedCompanyLtd 2022-06-13 2023-06-30 NI688930 core:OtherPropertyPlantEquipment 2022-06-13 2023-06-30 NI688930 core:PlantMachinery 2022-06-13 2023-06-30 NI688930 countries:NorthernIreland 2022-06-13 2023-06-30 iso4217:GBP xbrli:pure

Registration number: NI688930

LISNAMURRICAN VETERINARY LTD

Unaudited Filleted Financial Statements

for the Period from 13 June 2022 to 30 June 2023

 

LISNAMURRICAN VETERINARY LTD

(Registration number: NI688930)
Balance Sheet as at 30 June 2023

Note

2023
£

Fixed assets

 

Tangible assets

4

1,917

Current assets

 

Debtors

5

300

Cash at bank and in hand

 

3,516

 

3,816

Creditors: Amounts falling due within one year

6

(1,930)

Net current assets

 

1,886

Total assets less current liabilities

 

3,803

Provisions for liabilities

(364)

Net assets

 

3,439

Capital and reserves

 

Called up share capital

2

Retained earnings

3,437

Shareholders' funds

 

3,439

For the financial period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

LISNAMURRICAN VETERINARY LTD

(Registration number: NI688930)
Balance Sheet as at 30 June 2023

Approved and authorised by the Board on 11 March 2024 and signed on its behalf by:
 

.........................................
Mr Richard Ivan Hood
Director

.........................................
Mrs Claire Rachelle Hood
Director

 
     
 

LISNAMURRICAN VETERINARY LTD

Notes to the Unaudited Financial Statements for the Period from 13 June 2022 to 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 49 Lisnamurrican Road, Broughshane, Ballymena, Co Antrim, BT42 4QG.

These financial statements were authorised for issue by the Board on 11 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

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 income 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.

 

LISNAMURRICAN VETERINARY LTD

Notes to the Unaudited Financial Statements for the Period from 13 June 2022 to 30 June 2023

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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

Equipment

20% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

 

LISNAMURRICAN VETERINARY LTD

Notes to the Unaudited Financial Statements for the Period from 13 June 2022 to 30 June 2023

4

Tangible assets

Equipment
£

Total
£

Cost or valuation

Additions

2,130

2,130

At 30 June 2023

2,130

2,130

Depreciation

Charge for the period

213

213

At 30 June 2023

213

213

Carrying amount

At 30 June 2023

1,917

1,917

5

Debtors

Current

2023
£

Trade debtors

300

 

300

6

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Taxation and social security

292

Accruals and deferred income

600

Other creditors

1,038

1,930