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REGISTERED NUMBER: NI628094 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Orchard Veterinary Centre (Armagh)
Limited

Orchard Veterinary Centre (Armagh)
Limited (Registered number: NI628094)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Orchard Veterinary Centre (Armagh)
Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: C J Donnelly
T P Walsh





SECRETARY: T P Walsh





REGISTERED OFFICE: 59 Loughgall Road
Armagh
Co. Armagh
BT61 7NG





REGISTERED NUMBER: NI628094 (Northern Ireland)





ACCOUNTANTS: WHR Accountants Ltd
Chartered Certified Accountants
Statutory Auditors
56 English Street
Armagh
Co. Armagh
BT61 7LG

Orchard Veterinary Centre (Armagh)
Limited (Registered number: NI628094)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 94,142 91,295
94,142 91,295

CURRENT ASSETS
Stocks 77,105 67,677
Debtors 6 148,101 121,599
Cash at bank and in hand 54,181 11,877
279,387 201,153
CREDITORS
Amounts falling due within one year 7 155,094 126,293
NET CURRENT ASSETS 124,293 74,860
TOTAL ASSETS LESS CURRENT LIABILITIES 218,435 166,155

CREDITORS
Amounts falling due after more than one year 8 36,883 42,978
NET ASSETS 181,552 123,177

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 181,252 122,877
181,552 123,177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Orchard Veterinary Centre (Armagh)
Limited (Registered number: NI628094)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:




C J Donnelly - Director



T P Walsh - Director


Orchard Veterinary Centre (Armagh)
Limited (Registered number: NI628094)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Orchard Veterinary Centre (Armagh) Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

Orchard Veterinary Centre (Armagh)
Limited (Registered number: NI628094)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 92,446
AMORTISATION
At 1 December 2022
and 30 November 2023 92,446
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 December 2022 78,580 82,530 161,110
Additions 7,655 20,450 28,105
Disposals - (11,495 ) (11,495 )
At 30 November 2023 86,235 91,485 177,720
DEPRECIATION
At 1 December 2022 30,448 39,367 69,815
Charge for year 10,151 10,511 20,662
Eliminated on disposal - (6,899 ) (6,899 )
At 30 November 2023 40,599 42,979 83,578
NET BOOK VALUE
At 30 November 2023 45,636 48,506 94,142
At 30 November 2022 48,132 43,163 91,295

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 122,862 107,217
Doubtful debt provision (29,422 ) (24,481 )
Other debtors 40,862 24,502
Prepayments 13,799 14,361
148,101 121,599

Orchard Veterinary Centre (Armagh)
Limited (Registered number: NI628094)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Loan A/c 9,779 9,533
Loan A/c no 2 3,229 -
Hire purchase contracts 12,307 16,542
Trade creditors 44,255 30,090
Tax 33,795 12,294
Social security and other taxes 3,451 2,583
VAT 17,137 9,768
Other creditors 3,740 4,860
Directors' current accounts 27,401 40,623
155,094 126,293

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Other loans - 1-2 years 30,104 28,359
Hire purchase contracts 6,779 14,619
36,883 42,978

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
C J Donnelly
Balance outstanding at start of year (20,069 ) (19,436 )
Amounts advanced 39,028 32,367
Amounts repaid (31,000 ) (33,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (12,041 ) (20,069 )

T P Walsh
Balance outstanding at start of year (20,554 ) (20,060 )
Amounts advanced 36,194 32,506
Amounts repaid (31,000 ) (33,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (15,360 ) (20,554 )