E L Veterinary Cardiology Limited 14484459 false 2023-12-01 2024-11-30 2024-11-30 The principal activity of the company is veterinary activities. Digita Accounts Production Advanced 6.30.9574.0 true 14484459 2023-12-01 2024-11-30 14484459 2024-11-30 14484459 core:RetainedEarningsAccumulatedLosses 2024-11-30 14484459 core:ShareCapital 2024-11-30 14484459 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 14484459 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 14484459 bus:SmallEntities 2023-12-01 2024-11-30 14484459 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 14484459 bus:FullAccounts 2023-12-01 2024-11-30 14484459 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 14484459 bus:RegisteredOffice 2023-12-01 2024-11-30 14484459 bus:Director1 2023-12-01 2024-11-30 14484459 bus:Director1 1 2023-12-01 2024-11-30 14484459 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14484459 core:FurnitureFittings 2023-12-01 2024-11-30 14484459 core:PlantMachinery 2023-12-01 2024-11-30 14484459 countries:AllCountries 2023-12-01 2024-11-30 14484459 2023-11-30 14484459 2022-11-15 2023-11-30 14484459 2023-11-30 14484459 core:RetainedEarningsAccumulatedLosses 2023-11-30 14484459 core:ShareCapital 2023-11-30 14484459 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 14484459 core:Non-currentFinancialInstruments core:AfterOneYear 2023-11-30 iso4217:GBP xbrli:pure

Registration number: 14484459

E L Veterinary Cardiology Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 November 2024

 

E L Veterinary Cardiology Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

E L Veterinary Cardiology Limited

(Registration number: 14484459)
Abridged Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

11,994

14,898

Current assets

 

Stocks

293

212

Debtors

13,091

2,444

Cash at bank and in hand

 

11,193

14,747

 

24,577

17,403

Creditors: Amounts falling due within one year

(16,625)

(12,664)

Net current assets

 

7,952

4,739

Total assets less current liabilities

 

19,946

19,637

Creditors: Amounts falling due after more than one year

(12,099)

(16,940)

Provisions for liabilities

(2,279)

(1,862)

Net assets

 

5,568

835

Capital and reserves

 

Called up share capital

60

60

Profit and loss account

5,508

775

Total equity

 

5,568

835

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 18 July 2025
 

Dr E L Waller

Director

 

E L Veterinary Cardiology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the director on 18 July 2025.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & machinery

25% straight line

Fixtures & fittings

25% straight line

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

E L Veterinary Cardiology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

4

Tangible assets

Total
£

Cost or valuation

At 1 December 2023

19,865

Additions

2,750

At 30 November 2024

22,615

Depreciation

At 1 December 2023

4,967

Charge for the year

5,654

At 30 November 2024

10,621

Carrying amount

At 30 November 2024

11,994

At 30 November 2023

14,898

5

Related party transactions

Advances to directors


Dr E L Waller

During the period Dr E L Waller went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £15,408 (2023 - £4,262). At the year end the amount outstanding from Dr E L Waller was £7,349 (2023 - £-). Interest has been charged at the commercial rate.