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COMPANY REGISTRATION NUMBER: 12153560
Dr Jones Veterinary Services Limited
Filleted Unaudited Financial Statements
31 August 2023
Dr Jones Veterinary Services Limited
Statement of Financial Position
31 August 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
4
561
Creditors: amounts falling due within one year
5
90
90
----
----
Net current liabilities
90
90
----
----
Total assets less current liabilities
( 90)
471
Creditors: amounts falling due after more than one year
6
1,031
941
-------
----
Net liabilities
( 1,121)
( 470)
-------
----
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 1,221)
( 570)
-------
----
Shareholders deficit
( 1,121)
( 470)
-------
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 April 2024 , and are signed on behalf of the board by:
Miss S Jones
Director
Company registration number: 12153560
Dr Jones Veterinary Services Limited
Notes to the Financial Statements
Year ended 31 August 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Mountain View Farm, Nant-Y-Ffrith, Bwlchgwyn, Wrexham, LL11 5YP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor vehicles
-
25% straight line
Equipment
-
25% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Tangible assets
Motor vehicles
Equipment
Total
£
£
£
Cost
At 1 September 2022 and 31 August 2023
2,131
119
2,250
-------
----
-------
Depreciation
At 1 September 2022
1,599
90
1,689
Charge for the year
532
29
561
-------
----
-------
At 31 August 2023
2,131
119
2,250
-------
----
-------
Carrying amount
At 31 August 2023
-------
----
-------
At 31 August 2022
532
29
561
-------
----
-------
5. Creditors: amounts falling due within one year
2023
2022
£
£
Other creditors
90
90
----
----
6. Creditors: amounts falling due after more than one year
2023
2022
£
£
Other creditors
1,031
941
-------
----