REGISTERED NUMBER: |
CARUS ANIMAL HEALTH LIMITED |
Financial Statements |
for the Year Ended 31 May 2024 |
REGISTERED NUMBER: |
CARUS ANIMAL HEALTH LIMITED |
Financial Statements |
for the Year Ended 31 May 2024 |
CARUS ANIMAL HEALTH LIMITED (REGISTERED NUMBER: 10684797) |
Contents of the Financial Statements |
for the Year Ended 31 May 2024 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
CARUS ANIMAL HEALTH LIMITED |
Company Information |
for the Year Ended 31 May 2024 |
Directors: |
Registered office: |
Registered number: |
Auditors: |
12 Conqueror Court |
Sittingbourne |
Kent |
ME10 5BH |
CARUS ANIMAL HEALTH LIMITED (REGISTERED NUMBER: 10684797) |
Balance Sheet |
31 May 2024 |
31/5/24 | 31/5/23 |
Notes | £ | £ | £ | £ |
Fixed assets |
Tangible assets | 4 |
Investments | 5 |
Current assets |
Debtors | 6 |
Cash at bank |
Creditors |
Amounts falling due within one year | 7 |
Net current assets |
Total assets less current liabilities |
Capital and reserves |
Called up share capital |
Retained earnings | 9 | ( |
) | ( |
) |
Shareholders' funds |
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 |
CARUS ANIMAL HEALTH LIMITED (REGISTERED NUMBER: 10684797) |
Notes to the Financial Statements |
for the Year Ended 31 May 2024 |
1. | Statutory information |
Carus Animal Health Limited is a |
2. | Accounting policies |
Basis of preparing the financial statements |
Tangible fixed assets |
Fixtures and fittings - 20% on reducing balance |
Computer equipment - 20% on reducing balance |
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. |
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. |
Going concern |
The directors and management are not aware of any material uncertainties, which may cast doubt on the company's ability to continue as a going concern. The shareholders have expressed their continuing support for the company as at the balance sheet date and for the foreseeable future. |
3. | Employees and directors |
The average number of employees during the year was |
CARUS ANIMAL HEALTH LIMITED (REGISTERED NUMBER: 10684797) |
Notes to the Financial Statements - continued |
for the Year Ended 31 May 2024 |
4. | Tangible fixed assets |
Computer |
equipment |
£ |
Cost |
At 1 June 2023 |
Additions |
Disposals | ( |
) |
At 31 May 2024 |
Depreciation |
At 1 June 2023 |
Charge for year |
Eliminated on disposal | ( |
) |
At 31 May 2024 |
Net book value |
At 31 May 2024 |
At 31 May 2023 |
5. | Fixed asset investments |
Unlisted |
investments |
£ |
Cost |
At 1 June 2023 |
Impairments | ( |
) |
At 31 May 2024 |
Net book value |
At 31 May 2024 |
At 31 May 2023 |
6. | Debtors |
31/5/24 | 31/5/23 |
£ | £ |
Amounts falling due within one year: |
VAT |
Prepayments and accrued income |
Amounts falling due after more than one year: |
Amounts owed by group undertakings |
Other debtors |
Aggregate amounts |
CARUS ANIMAL HEALTH LIMITED (REGISTERED NUMBER: 10684797) |
Notes to the Financial Statements - continued |
for the Year Ended 31 May 2024 |
7. | Creditors: amounts falling due within one year |
31/5/24 | 31/5/23 |
£ | £ |
Trade creditors |
Social security and other taxes |
Other creditors |
Accruals and deferred income |
Accrued expenses |
8. | Leasing agreements |
At the year end the company had total commitments under operating leases of £35,995 (2023 - £15,323) in relation to office space. |
9. | Reserves |
Retained |
earnings |
£ |
At 1 June 2023 | ( |
) |
Deficit for the year | ( |
) |
At 31 May 2024 | ( |
) |
10. | Disclosure under Section 444(5B) of the Companies Act 2006 |
The Report of the Auditors was unqualified. |
for and on behalf of |
11. | Post balance sheet events |
After the balance sheet date, a further £543,504 was invested into the subsidiary company, which was subsequently disposed of on 12 August 2024 for consideration of £8. A loss on disposal was recognised as a result, totalling £543,496. |
12. | Ultimate controlling party |
The ultimate controlling party is |
The company is a subsidiary of Kyoritsu Holdings Corporation. The address of the parent company's registered office is 6-5, 1-chome, Kudan-minami, Chiyoda-ku, Tokyo 102-0074 Japan. |