Registered number
08322465
Peter May Bovine Health and Reproduction Limited
Filleted Accounts
31 December 2023
Peter May Bovine Health and Reproduction Limited
Registered number: 08322465
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 36,621 45,757
Investments 5 208,421 346,204
245,042 391,961
Current assets
Debtors 6 16,889 14,411
Cash at bank and in hand 234,170 55,195
251,059 69,606
Creditors: amounts falling due within one year 7 (50,610) (57,954)
Net current assets 200,449 11,652
Net assets 445,491 403,613
Capital and reserves
Called up share capital 100 100
Profit and loss account 445,391 403,513
Shareholder's funds 445,491 403,613
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Peter May
Director
Approved by the board on 30 July 2024
Peter May Bovine Health and Reproduction Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Motor vehicles 25% reducing balance
2 Employees 2023 2022
Number Number
Average number of persons employed by the company - 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 January 2023 9,000
At 31 December 2023 9,000
Amortisation
At 1 January 2023 9,000
At 31 December 2023 9,000
Net book value
At 31 December 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2023 11,299 49,770 61,069
At 31 December 2023 11,299 49,770 61,069
Depreciation
At 1 January 2023 7,846 7,466 15,312
Charge for the year 690 8,446 9,136
At 31 December 2023 8,536 15,912 24,448
Net book value
At 31 December 2023 2,763 33,858 36,621
At 31 December 2022 3,453 42,304 45,757
5 Investments
Investment
Property
£
Cost
At 1 January 2023 346,204
Disposals (137,783)
At 31 December 2023 208,421
6 Debtors 2023 2022
£ £
Trade debtors 16,794 14,320
Other debtors 95 91
16,889 14,411
7 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 20,929 17,650
Other creditors 29,681 40,304
50,610 57,954
8 Other information
Peter May Bovine Health and Reproduction Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Sambre Road
Ridgeway View, Chiseldon
Swindon
Wiltshire
SN4 0JB
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