Huntly Animal Care Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC788822

		31 May 2025		31 May 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		299,967		300,067

			299,967		300,067
CURRENT ASSETS
Debtors	5	31,272		-
Cash at bank and in hand		-		3,800

		31,272		3,800
Creditors: Amounts Falling Due Within One Year	6	(332,598 )		(306,635 )

NET CURRENT ASSETS (LIABILITIES)			(301,326 )		(302,835 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,359 )		(2,768 )

NET LIABILITIES			(1,359 )		(2,768 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(1,459 )		(2,868 )

SHAREHOLDERS' FUNDS			(1,359)		(2,768)

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.

The financial statements were approved by the board of directors on 5 December 2025 and were signed on its behalf by:

Alasdair Prentice

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Huntly Animal Care Limited is a private company, limited by shares, incorporated in Scotland, registered number SC788822 . 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. Financial Instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans, directors’ loans to the company, and investments in equity shares.

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.

Directors’ loans to the company are measured at the undiscounted amount of the cash expected to be paid.

Investments in equity shares are measured initially at transaction price (including transaction costs).

Investments in equity shares are measured initially at transaction price (including transaction costs). Investments which are publicly traded or where their fair value can otherwise be measured reliably, are subsequently remeasured in the balance sheet at fair value with changes in fair value recognised through profit or loss (para 11.14(d(iv)).

Investments in equity shares which are not publicly traded and where the fair value of the shares cannot be measured reliably are initially measured at cost, including transaction costs. The investment is not remeasured except where impairment has been identified (para 11.14(d)(v)).

2.3. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Huntly Animal Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 June 2024	300,067
Disposals	(100 )

As at 31 May 2025	299,967

Provision
As at 1 June 2024	-

As at 31 May 2025	-

Net Book Value
As at 31 May 2025	299,967

As at 1 June 2024	300,067

5. Debtors

	31 May 2025	31 May 2024
	£	£
Due within one year
Due after more than one year
Amounts owed by group undertakings	31,272	-

6. Creditors: Amounts Falling Due Within One Year

	31 May 2025	31 May 2024
	£	£
Trade creditors	-	2,400
Amounts owed to group undertakings	-	23,000
Other creditors	332,598	281,235

	332,598	306,635

7. Share Capital

	31 May 2025	31 May 2024
	£	£
Allotted, Called up and fully paid	100	100

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