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REGISTERED NUMBER: SC633997 (Scotland)

Blackadder Practice Limited

Unaudited Financial Statements

for the Year Ended 30th June 2024

| Blackadder Practice Limited (Registered number: SC633997) |

Contents of the Financial Statements

for the year ended 30th June 2024

| Page |

| Company information | 1 |

| Balance sheet | 2 |  | to |  | 3

| Notes to the financial statements | 4 |  | to |  | 5

| Blackadder Practice Limited |

Company Information

for the year ended 30th June 2024

| Director: | Dr L J Parish

| Registered office: | Po Box 24238

| Sc633997 - Companies House Default Addre

| Edinburgh

| EH7 9HR

| Business address: | The Farmhouse

| Blackadder West Farm

| Edrom

| Duns

| United Kingdom

| TD11 3LX

| Registered number: | SC633997 (Scotland)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Blackadder Practice Limited (Registered number: SC633997) |

Balance Sheet

30th June 2024

| 2024 |  | 2023

| Notes | £ | £ |

Current assets

Debtors | 4 | 6,000 |  | 2,380 |  |

Cash at bank | 1,534 |  | 455 |  |

7,534 |  | 2,835 |  |

Creditors

Amounts falling due within one year | 5 | 7,943 |  | 1,600 |  |

Net current (liabilities)/assets | (409 | ) | 1,235 |  |

Total assets less current liabilities | (409 | ) | 1,235 |  |

Creditors

Amounts falling due after more than one year | 6 | - |  | 5,407 |  |

Net liabilities | (409 | ) | (4,172 | ) |

Capital and reserves

Called up share capital | 1 |  | 1 |  |

Retained earnings | (410 | ) | (4,173 | ) |

(409 | ) | (4,172 | ) |

| Blackadder Practice Limited (Registered number: SC633997) |

Balance Sheet - continued

30th June 2024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th September 2025 and were signed by:

Dr L J Parish - Director

| Blackadder Practice Limited (Registered number: SC633997) |

Notes to the Financial Statements

for the year ended 30th June 2024

1. | Statutory information

| Blackadder Practice Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the total invoice value, excluding value added tax, of sales invoiced during the year.

| Turnover arising from the provision of veterinary services is recognised as the right to consideration is earned.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and directors' loans.

| Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Blackadder Practice Limited (Registered number: SC633997) |

Notes to the Financial Statements - continued

for the year ended 30th June 2024

2. | Accounting policies - continued

| Going concern

| The company has a deficit on the balance sheet. The director is confident that the company can trade out of its current situation. The accounts have therefore been prepared on the going concern basis.

3. | Employees and directors

| The average number of employees during the year was NIL (2023 - NIL).

4. | Debtors: amounts falling due within one year |

2024 | 2023 |

£ | £ |

| Trade debtors | 6,000 |  | 2,380 |  |

5. | Creditors: amounts falling due within one year |

2024 | 2023 |

£ | £ |

| Trade creditors | 6,500 |  | 1,600 |  |

| Taxation and social security | 883 |  | - |  |

| Other creditors | 560 |  | - |  |

7,943 |  | 1,600 |  |

6. | Creditors: amounts falling due after more than one year |

2024 | 2023 |

£ | £ |

| Trade creditors | - |  | 5,407 |  |