2022-09-012023-08-312023-08-31false12819395VETERINARY EMERGENCY SERVICES 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VETERINARY EMERGENCY SERVICES LIMITED

Registered Number
12819395
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

VETERINARY EMERGENCY SERVICES LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

MOGNETTI, Louis-Gabriel Marie Andre
PRADIER, Clara Aglae

Registered Address

Unit 2 - Archway Business Centre
19/23 Wedmore Street
London
N19 4RU

Registered Number

12819395 (England and Wales)
VETERINARY EMERGENCY SERVICES LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets42,239-
Tangible assets5520,043162,081
522,282162,081
Current assets
Debtors41,3258,336
Cash at bank and on hand523,994298,061
565,319306,397
Creditors amounts falling due within one year(311,120)(118,885)
Net current assets (liabilities)254,199187,512
Total assets less current liabilities776,481349,593
Creditors amounts falling due after one year(413,801)(86,691)
Provisions for liabilities7(64,961)(30,795)
Net assets297,719232,107
Capital and reserves
Called up share capital100100
Profit and loss account297,619232,007
Shareholders' funds297,719232,107
The financial statements were approved and authorised for issue by the Board of Directors on 30 August 2024, and are signed on its behalf by:
MOGNETTI, Louis-Gabriel Marie Andre
Director
PRADIER, Clara Aglae
Director

Registered Company No. 12819395
VETERINARY EMERGENCY SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings-4
Vehicles20-
Office Equipment-4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
2.Average number of employees

20232022
Average number of employees during the year2812
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Total

£
Cost or valuation
Additions2,612
At 31 August 232,612
Amortisation and impairment
Charge for year373
At 31 August 23373
Net book value
At 31 August 232,239
At 31 August 22-
5.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 22187,805
Additions487,159
At 31 August 23674,964
Depreciation and impairment
At 01 September 2225,724
Charge for year129,197
At 31 August 23154,921
Net book value
At 31 August 23520,043
At 31 August 22162,081
6.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts146,36786,691
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)64,96130,795
Total64,96130,795