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HOME VISIT VET LTD

Registered Number
08465009
(England and Wales)

Unaudited Financial Statements for the Period ended
30 March 2024

HOME VISIT VET LTD
Company Information
for the period from 1 April 2023 to 30 March 2024

Director

FICKER, Caroline Andrea Elizabeth

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

08465009 (England and Wales)
HOME VISIT VET LTD
Balance Sheet as at
30 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets428,08336,188
28,08336,188
Current assets
Stocks51,5001,500
Debtors6608,7596,525
Cash at bank and on hand94,735605,805
704,994613,830
Creditors amounts falling due within one year7(254,270)(269,101)
Net current assets (liabilities)450,724344,729
Total assets less current liabilities478,807380,917
Provisions for liabilities8(7,021)(6,876)
Net assets471,786374,041
Capital and reserves
Called up share capital22
Profit and loss account471,784374,039
Shareholders' funds471,786374,041
The financial statements were approved and authorised for issue by the Director on 14 January 2025, and are signed on its behalf by:
FICKER, Caroline Andrea Elizabeth
Director
Registered Company No. 08465009
HOME VISIT VET LTD
Notes to the Financial Statements
for the period ended 30 March 2024

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.
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made. Amortisation Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Asset class Amortisation method and rate 10% on cost
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:

Straight line (years)
Plant and machinery4
Vehicles5
Office Equipment4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 23200,000200,000
At 30 March 24200,000200,000
Amortisation and impairment
At 01 April 23200,000200,000
At 30 March 24200,000200,000
Net book value
At 30 March 24--
At 31 March 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2319,06717,3008,12144,488
Additions317-1,3951,712
At 30 March 2419,38417,3009,51646,200
Depreciation and impairment
At 01 April 231,4655,1901,6458,300
Charge for year4,5623,4601,7959,817
At 30 March 246,0278,6503,44018,117
Net book value
At 30 March 2413,3578,6506,07628,083
At 31 March 2317,60212,1106,47636,188
5.Stocks

2024

2023

££
Other stocks1,5001,500
Total1,5001,500
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,1434,872
Amounts owed by group undertakings601,000-
Prepayments and accrued income1,6161,653
Total608,7596,525
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,47810,385
Taxation and social security55,08042,195
Other creditors193,464215,566
Accrued liabilities and deferred income4,248955
Total254,270269,101
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7,0216,876
Total7,0216,876
9.Directors advances, credits and guarantees
The director`s current account credit balance of £182,943 (2022: £216,332) relates to the director.
10.Related party transactions
The amount owed by BLPV Holdings Ltd is £601,000.