Registration number: 07398928

Windmill Veterinary Centre Limited

Contents

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

Windmill Veterinary Centre Limited

(Registration number: 07398928)
Abridged Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	187,200	218,400
Tangible assets	5	612,725	621,245
		799,925	839,645
Current assets
Stocks		38,388	33,954
Debtors		55,620	34,484
Cash at bank and in hand		215,682	328,134
		309,690	396,572
Creditors: Amounts falling due within one year	6	(278,539)	(249,570)
Net current assets		31,151	147,002
Total assets less current liabilities		831,076	986,647
Creditors: Amounts falling due after more than one year	7	(569,374)	(38,947)
Provisions for liabilities		(30,243)	(28,985)
Net assets		231,459	918,715
Capital and reserves
Called up share capital		50	100
Capital redemption reserve		52	2
Profit and loss account		231,357	918,613
Total equity		231,459	918,715

Windmill Veterinary Centre Limited

(Registration number: 07398928)
Abridged Balance Sheet as at 30 April 2025

For the financial year ending 30 April 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 21 November 2025 and signed on its behalf by:
 

Mrs J L Dear

Director

Mr R Rallings

Director

Windmill Veterinary Centre Limited

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

1	General information

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

The address of its registered office is:
33 High Street
Winslow
Buckinghamshire
MK18 3HE

These financial statements were authorised for issue by the Board on 21 November 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.

Revenue recognition

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

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 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.

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 improvements	2% Straight line
Plant and machinery	25% Straight line
Fixtures and fittings	25% Straight line
Motor Vehicles	25% Reducing Balance

Windmill Veterinary Centre Limited

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

Goodwill

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% Straight line

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 28 (2024 - 27).

4	Intangible assets

	Total £
Cost or valuation
At 1 May 2024	624,000
At 30 April 2025	624,000
Amortisation
At 1 May 2024	405,600
Amortisation charge	31,200
At 30 April 2025	436,800
Carrying amount
At 30 April 2025	187,200
At 30 April 2024	218,400

Windmill Veterinary Centre Limited

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

5	Tangible assets

	Total £
Cost or valuation
At 1 May 2024	931,173
Additions	26,736
At 30 April 2025	957,909
Depreciation
At 1 May 2024	309,931
Charge for the year	35,253
At 30 April 2025	345,184
Carrying amount
At 30 April 2025	612,725
At 30 April 2024	621,245

6	Creditors: amounts falling due within one year

Creditors include bank loans which are secured of £45,563 (2024 - £55,400).

7	Creditors: amounts falling due after more than one year

Creditors falling due after more than one year include bank loans which are secured of £569,375 (2024 - £38,946).

Creditors include bank loans repayable by instalments of £387,122 (2024 - £Nil) due after more than five years.

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £30,063 (2024 - £39,813).