REGISTERED NUMBER: 11283358 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Eternal Vets Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr A Bhanja

REGISTERED OFFICE:

2 Heap Bridge

Bury

Lancashire

BL9 7HR

REGISTERED NUMBER:

11283358 (England and Wales)

ACCOUNTANTS:

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Fixed assets

Tangible assets

5

119,445

91,416

Current assets

Debtors

6

30,499

44,499

Cash at bank

50,843

85,678

81,342

130,177

Creditors

Amounts falling due within one year

7

(59,826

)

(58,546

)

Net current assets

21,516

71,631

Total assets less current liabilities

140,961

163,047

Creditors

Amounts falling due after more than one year

8

(13,212

)

(42,441

)

Provisions for liabilities

(22,000

)

(16,000

)

Net assets

105,749

104,606

Capital and reserves

Called up share capital

10

100

100

Retained earnings

105,649

104,506

Shareholders' funds

105,749

104,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2025 and were signed by:

Dr A Bhanja - Director

1.	STATUTORY INFORMATION

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

The address of its registered office is:

2 Heap Bridge

Bury

Lancashire

BL9 7HR

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

TAXATION

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

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

-

76,093

71,092

31,963

179,148

Additions

45,293

-

-

3,037

48,330

At 31 March 2025

45,293

76,093

71,092

35,000

227,478

DEPRECIATION

At 1 April 2024

-

34,641

40,320

12,771

87,732

Charge for year

277

8,290

7,693

4,041

20,301

At 31 March 2025

277

42,931

48,013

16,812

108,033

NET BOOK VALUE

At 31 March 2025

45,016

33,162

23,079

18,188

119,445

At 31 March 2024

-

41,452

30,772

19,192

91,416

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

30,499

44,499

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

10,000

10,555

Hire purchase contracts

10,091

15,246

Trade creditors

155

155

Taxation and social security

37,478

18,694

Other creditors

2,102

13,896

59,826

58,546

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

6,667

16,115

Hire purchase contracts

6,545

26,326

13,212

42,441

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,555

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,667

10,832

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

5,283

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100