Peterinary Care Ltd - Filleted accounts

Registered number

12390026

Peterinary Care Ltd

Unaudited Filleted Accounts

31 January 2025

Peterinary Care Ltd
Registered number:		12390026
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		157			236

Current assets
Stocks		4,100			6,000
Cash at bank and in hand		9,930			6,342
		14,030			12,342

Creditors: amounts falling due within one year	4	(24,493)			(29,081)

Net current liabilities			(10,463)			(16,739)

Net liabilities			(10,306)			(16,503)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(10,406)			(16,603)

Shareholder's funds			(10,306)			(16,503)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Andrew Little
Director
Approved by the board on 21 October 2025

Peterinary Care Ltd
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2024				315
	At 31 January 2025				315

	Depreciation
	At 1 February 2024				79
	Charge for the year				79
	At 31 January 2025				158

	Net book value
	At 31 January 2025				157
	At 31 January 2024				236


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		24,493		29,081


5	Other information

	Peterinary Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	1a
	Melbourn Street
	Royston
	Herts
	SG8 7BP