Registration number: 08123748

The Equine Dental Clinic Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

The Equine Dental Clinic Limited

(Registration number: 08123748)
Abridged Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	947,668	988,431
Investments	5	100	100
		947,768	988,531
Current assets
Stocks		55,831	72,012
Debtors		126,757	136,236
Cash at bank and in hand		397,697	437,361
		580,285	645,609
Creditors: Amounts falling due within one year	6	(370,821)	(418,053)
Net current assets		209,464	227,556
Total assets less current liabilities		1,157,232	1,216,087
Creditors: Amounts falling due after more than one year	6	(93,076)	(75,276)
Provisions for liabilities		(123,708)	(142,290)
Net assets		940,448	998,521
Capital and reserves
Called up share capital		100	100
Profit and loss account		940,348	998,421
Total equity		940,448	998,521

The Equine Dental Clinic Limited

(Registration number: 08123748)
Abridged Balance Sheet as at 31 December 2024

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 directors acknowledge their 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 Board on 30 September 2025 and signed on its behalf by:
 

Mr C J Pearce

Director

Mrs N D Toit

Director

Mr R J M Reardon

Director

The Equine Dental Clinic 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.

The address of its registered office is:
Glebe Farm
Wimborne St Giles
Dorset
BH21 5NR

These financial statements were authorised for issue by the Board on 30 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.

Group accounts not prepared

The Equine Dental Clinic Limited is a parent company but is exempt from preparing group accounts due to the group being small.

Prior period errors

Investment in subsidiary incorrectly included in other financial assets

	Relating to the current period disclosed in these financial statements £	Relating to the prior period disclosed in these financial statements £	Relating to periods before the prior period disclosed in these financial statements £
Investments	-	100	-
Other financial assets	-	(100)	-

Revenue recognition

Revenue represents amounts received, net of VAT and discounts given, in respect of its primary activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the
future economic benefits will flow into the entity, and specific criteria have been met for each of the company
activities.

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.

Page 3

The Equine Dental Clinic Limited

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

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
Leasehold property	Over the life of the lease
Motor vehicles	25% reducing balance
Plant and machinery	15% reducing balance
Office equipment	25% straight line
Fixtures and fittings	25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2023 - 13).

The Equine Dental Clinic Limited

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

4	Tangible assets

	Total £
Cost or valuation
At 1 January 2024	1,811,790
Additions	102,036
Disposals	(27,257)
At 31 December 2024	1,886,569
Depreciation
At 1 January 2024	823,359
Charge for the year	131,300
Eliminated on disposal	(15,758)
At 31 December 2024	938,901
Carrying amount
At 31 December 2024	947,668
At 31 December 2023	988,431

5	Investments

Subsidiaries	£
Cost or valuation
At 1 January 2024	100
At 31 December 2024	100
Carrying amount
At 31 December 2024	100
At 31 December 2023	100