Registration number: SC567575

Esk Veterinary Consultants Limited

Contents

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

Esk Veterinary Consultants Limited

(Registration number: SC567575)
Abridged Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	817,414	749,187
Investments	5	25	25
		817,439	749,212
Current assets
Stocks		32,552	30,000
Debtors		99,570	77,807
Cash at bank and in hand		81,519	120,158
		213,641	227,965
Creditors: Amounts falling due within one year	6	(151,845)	(148,403)
Net current assets		61,796	79,562
Total assets less current liabilities		879,235	828,774
Creditors: Amounts falling due after more than one year	7	(400,562)	(424,996)
Provisions for liabilities		(42,117)	(30,783)
Net assets		436,556	372,995
Capital and reserves
Called up share capital		4	4
Profit and loss account		436,552	372,991
Total equity		436,556	372,995

Esk Veterinary Consultants Limited

(Registration number: SC567575)
Abridged Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 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 14 October 2025 and signed on its behalf by:
 

Dr E Cillan-Garcia

Director

Dr S Taylor

Director

Esk Veterinary Consultants Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Easter Balado Farm
Balado
Kinross
KY13 0NH

These financial statements were authorised for issue by the Board on 14 October 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

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

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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 income 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.

Esk Veterinary Consultants Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

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
Freehold property	2% straight line
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance

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 4 (2024 - 4).

4	Tangible assets

	Total £
Cost or valuation
At 1 July 2024	863,665
Additions	121,071
Disposals	(31,972)
At 30 June 2025	952,764
Depreciation
At 1 July 2024	114,478
Charge for the year	39,356
Eliminated on disposal	(18,484)
At 30 June 2025	135,350
Carrying amount
At 30 June 2025	817,414
At 30 June 2024	749,187

Included within the net book value of land and buildings above is £707,368 (2024 - £663,947) in respect of freehold land and buildings.
 

Esk Veterinary Consultants Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
Additions	25	25
At 30 June 2025	25	25
Carrying amount
At 30 June 2025	25	25

6	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £23,900 (2024 - £23,400).

7	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £400,563 (2024 - £424,955).

8	Related party transactions

Advances to directors

Dr E Cillan-Garcia During the period Dr E Cillan-Garcia went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £86,253 (2024 - £60,449). At the year end the amount outstanding from Dr E Cillan-Garcia was £Nil (2024 - £-). Interest has been charged at the approved HMRC interest rate.