Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-011false1falsetrue SC361889 2024-04-01 2025-03-31 SC361889 2023-04-01 2024-03-31 SC361889 2025-03-31 SC361889 2024-03-31 SC361889 c:CompanySecretary1 2024-04-01 2025-03-31 SC361889 c:Director1 2024-04-01 2025-03-31 SC361889 c:RegisteredOffice 2024-04-01 2025-03-31 SC361889 d:CurrentFinancialInstruments 2025-03-31 SC361889 d:CurrentFinancialInstruments 2024-03-31 SC361889 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC361889 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC361889 d:ShareCapital 2025-03-31 SC361889 d:ShareCapital 2024-03-31 SC361889 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC361889 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC361889 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC361889 c:OrdinaryShareClass1 2025-03-31 SC361889 c:OrdinaryShareClass1 2024-03-31 SC361889 c:FRS102 2024-04-01 2025-03-31 SC361889 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC361889 c:FullAccounts 2024-04-01 2025-03-31 SC361889 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC361889 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC361889










TOWN AND COUNTRY VETERINARY PRACTICE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
TOWN AND COUNTRY VETERINARY PRACTICE LIMITED
 

COMPANY INFORMATION


DIRECTOR
Christopher Wiper 




COMPANY SECRETARY
Ms Elizabeth Geraerts



REGISTERED NUMBER
SC361889



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
TOWN AND COUNTRY VETERINARY PRACTICE LIMITED
REGISTERED NUMBER: SC361889

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

CURRENT ASSETS
  

Debtors
  
549,019
543,742

  
549,019
543,742

Creditors: amounts falling due within one year
 4 
(76,004)
(75,936)

NET CURRENT ASSETS
  
 
 
473,015
 
 
467,806

TOTAL ASSETS LESS CURRENT LIABILITIES
  
473,015
467,806

  

NET ASSETS
  
473,015
467,806


CAPITAL AND RESERVES
  

Called up share capital 
 5 
100
100

Profit and loss account
  
472,915
467,706

  
473,015
467,806


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 July 2025.




Christopher Wiper
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
TOWN AND COUNTRY VETERINARY PRACTICE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

Town & Country Veterinary Practice Limited is a private limited company limited by shares incorporated in Scotland.  The registered office is Westby, 64 West High Street, Forfar, DD8 1BJ and the Company's registration number is SC361889.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

REVENUE

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income 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 income.


Page 2

 
TOWN AND COUNTRY VETERINARY PRACTICE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Other creditors
75,080
75,012

Accruals and deferred income
924
924

76,004
75,936



5.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



Page 3