Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC450642 Alasdair Prentice Olivia Busson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC450642 2024-05-31 SC450642 2025-05-31 SC450642 2024-06-01 2025-05-31 SC450642 frs-core:CurrentFinancialInstruments 2025-05-31 SC450642 frs-core:ComputerEquipment 2025-05-31 SC450642 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC450642 frs-core:ComputerEquipment 2024-05-31 SC450642 frs-core:FurnitureFittings 2025-05-31 SC450642 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC450642 frs-core:FurnitureFittings 2024-05-31 SC450642 frs-core:MotorVehicles 2025-05-31 SC450642 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC450642 frs-core:MotorVehicles 2024-05-31 SC450642 frs-core:PlantMachinery 2025-05-31 SC450642 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC450642 frs-core:PlantMachinery 2024-05-31 SC450642 frs-core:ShareCapital 2025-05-31 SC450642 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC450642 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC450642 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC450642 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC450642 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC450642 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC450642 frs-bus:Director1 2024-06-01 2025-05-31 SC450642 frs-bus:Director2 2024-06-01 2025-05-31 SC450642 frs-countries:Scotland 2024-06-01 2025-05-31 SC450642 2023-05-31 SC450642 2024-05-31 SC450642 2023-06-01 2024-05-31 SC450642 frs-core:CurrentFinancialInstruments 2024-05-31 SC450642 frs-core:ShareCapital 2024-05-31 SC450642 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC450642
Strathbogie Veterinary Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC450642
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,226 38,823
88,226 38,823
CURRENT ASSETS
Stocks 5 58,813 64,288
Debtors 6 116,412 126,612
Cash at bank and in hand 150,617 56,814
325,842 247,714
Creditors: Amounts Falling Due Within One Year 7 (137,908 ) (111,492 )
NET CURRENT ASSETS (LIABILITIES) 187,934 136,222
TOTAL ASSETS LESS CURRENT LIABILITIES 276,160 175,045
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,057 ) (8,872 )
NET ASSETS 254,103 166,173
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 254,003 166,073
SHAREHOLDERS' FUNDS 254,103 166,173
Page 1
Page 2
For the year ending 31 May 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Alasdair Prentice
Director
5 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Strathbogie Veterinary Centre Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC450642 . The registered office is 39 Gordon Street, Huntly, AB54 8EQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% - Reducing balance
Motor Vehicles 25% - Reducing balance
Fixtures & Fittings 15% - Reducing balance
Computer Equipment 33% - Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Financial Instruments
The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans to the company.
Trade debtors and trade creditors are measured at the undiscounted amounts receivable from a customer or payable to a supplier, which is normally the invoice  price.
Trade debtors are assessed at the end of each reporting period for objective evidence of impairment.  If such evidence is found, an impairment loss is recognised in profit or loss.
Directors’ loans to the company are measured at the undiscounted amount of the cash expected to be paid.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 18)
22 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 50,344 36,229 18,178 24,540 129,291
Additions 18,207 48,303 815 - 67,325
Disposals - (12,312 ) - - (12,312 )
As at 31 May 2025 68,551 72,220 18,993 24,540 184,304
Depreciation
As at 1 June 2024 31,441 23,572 12,358 23,097 90,468
Provided during the period 5,566 8,959 1,688 476 16,689
Disposals - (11,079 ) - - (11,079 )
As at 31 May 2025 37,007 21,452 14,046 23,573 96,078
Net Book Value
As at 31 May 2025 31,544 50,768 4,947 967 88,226
As at 1 June 2024 18,903 12,657 5,820 1,443 38,823
5. Stocks
2025 2024
£ £
Stock 58,813 64,288
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 135,289 92,164
Amounts owed by group undertakings (31,272) 23,000
Other debtors 12,395 11,448
116,412 126,612
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 37,691 67,618
Other creditors 14,680 8,584
Taxation and social security 85,537 35,290
137,908 111,492
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Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5