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ALLIVET LTD

Registered Number
08017810
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

ALLIVET LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

MWANGI, David

Registered Address

319 Station Road
Hayes
UB3 4JF

Registered Number

08017810 (England and Wales)
ALLIVET LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets36,6556,655
Tangible assets441,05951,934
Investments5160,800160,800
208,514219,389
Current assets
Debtors634,405-
Cash at bank and on hand1,3051,864
35,7101,864
Creditors amounts falling due within one year7(175,925)(177,477)
Net current assets (liabilities)(140,215)(175,613)
Total assets less current liabilities68,29943,776
Creditors amounts falling due after one year8(47,318)(23,500)
Provisions for liabilities9(10,265)(183)
Net assets10,71620,093
Capital and reserves
Called up share capital100100
Profit and loss account10,61619,993
Shareholders' funds10,71620,093
The financial statements were approved and authorised for issue by the Director on 20 January 2025, and are signed on its behalf by:
MWANGI, David
Director
Registered Company No. 08017810
ALLIVET LTD
Notes to the Financial Statements
for the year ended 30 April 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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 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 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 (%)
Plant and machinery15
Vehicles25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 236,6556,655
At 30 April 246,6556,655
Net book value
At 30 April 246,6556,655
At 30 April 236,6556,655
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 May 2340854,4712,02456757,470
Additions---2,3662,366
At 30 April 2440854,4712,0242,93359,836
Depreciation and impairment
At 01 May 23563,4042,024525,536
Charge for year5312,767-42113,241
At 30 April 2410916,1712,02447318,777
Net book value
At 30 April 2429938,300-2,46041,059
At 30 April 2335251,067-51551,934
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 May 23160,800160,800
At 30 April 24160,800160,800
Net book value
At 30 April 24160,800160,800
At 30 April 23160,800160,800

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings24,149-
Other debtors10,256-
Total34,405-
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 payables40,7862,058
Bank borrowings and overdrafts32,4291,800
Amounts owed to related parties-92,412
Taxation and social security34,1738,828
Other creditors66,29770,999
Accrued liabilities and deferred income2,2401,380
Total175,925177,477
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.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts47,31823,500
Total47,31823,500
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,265183
Total10,265183
10.Directors advances, credits and guarantees
Included in other creditors is an amount of £10,256 Dr(2023: £2,865) relates to the director's loan account Dr. David Mwangi.
11.Related party transactions
At the year-end, Amounts owed by/to group undertakings balance include £24,149 Dr(2023:92,412) due from Animals Are Us Ltd, where Dr. David Mwangi is also director of the company.