Registration number: 06541790

Avenue Veterinary Centre Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Avenue Veterinary Centre Limited

(Registration number: 06541790)
Abridged Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Intangible assets	4	67,317	82,809
Tangible assets	5	34,132	31,676
		101,449	114,485
Current assets
Stocks		22,276	21,812
Debtors		54,638	21,562
Cash at bank and in hand		334,947	326,615
		411,861	369,989
Creditors: Amounts falling due within one year		(296,031)	(296,366)
Net current assets		115,830	73,623
Total assets less current liabilities		217,279	188,108
Provisions for liabilities		(7,785)	(7,422)
Net assets		209,494	180,686
Capital and reserves
Called up share capital		300	300
Profit and loss account		209,194	180,386
Total equity		209,494	180,686

For the financial year ending 31 December 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 his 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 28 September 2025
 

Mr M C Picton

Director

Avenue Veterinary Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1	General information

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

The address of its registered office is:
Pendennis Avenue
Staple Hill
Bristol
Somerset
BS16 5DV

These financial statements were authorised for issue by the director on 28 September 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.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

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 and machinery	25% reducing balance
Motor vehicles	25% reducing balance

Avenue Veterinary Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Goodwill

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

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
Goodwill	5% straight line

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 14 (2023 - 16).

Avenue Veterinary Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2024	309,847
At 31 December 2024	309,847
Amortisation
At 1 January 2024	227,038
Amortisation charge	15,492
At 31 December 2024	242,530
Carrying amount
At 31 December 2024	67,317
At 31 December 2023	82,809

5	Tangible assets

	Total £
Cost or valuation
At 1 January 2024	133,288
Additions	13,872
Disposals	(583)
At 31 December 2024	146,577
Depreciation
At 1 January 2024	101,612
Charge for the year	11,372
Eliminated on disposal	(539)
At 31 December 2024	112,445
Carrying amount
At 31 December 2024	34,132
At 31 December 2023	31,676