Sarum Farm Vets Limited 15658522 false 2024-04-18 2025-06-30 2025-06-30 The principal activity of the company is the provision of veterinary services. Digita Accounts Production Advanced 6.30.9574.0 true 15658522 2024-04-18 2025-06-30 15658522 2025-06-30 15658522 core:RetainedEarningsAccumulatedLosses 2025-06-30 15658522 core:ShareCapital 2025-06-30 15658522 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 15658522 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 15658522 bus:SmallEntities 2024-04-18 2025-06-30 15658522 bus:AuditExemptWithAccountantsReport 2024-04-18 2025-06-30 15658522 bus:FullAccounts 2024-04-18 2025-06-30 15658522 bus:SmallCompaniesRegimeForAccounts 2024-04-18 2025-06-30 15658522 bus:RegisteredOffice 2024-04-18 2025-06-30 15658522 bus:Director1 2024-04-18 2025-06-30 15658522 bus:Director2 2024-04-18 2025-06-30 15658522 bus:Director3 2024-04-18 2025-06-30 15658522 bus:PrivateLimitedCompanyLtd 2024-04-18 2025-06-30 15658522 core:FurnitureFittings 2024-04-18 2025-06-30 15658522 core:PlantMachinery 2024-04-18 2025-06-30 15658522 core:Vehicles 2024-04-18 2025-06-30 15658522 countries:AllCountries 2024-04-18 2025-06-30 iso4217:GBP xbrli:pure

Registration number: 15658522

Sarum Farm Vets Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Period from 18 April 2024 to 30 June 2025

Sarum Farm Vets Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 4

Sarum Farm Vets Limited

(Registration number: 15658522)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 97,340
Current assets |  |
Stocks | 5 | 54,294
Debtors |  | 147,362
Cash at bank and in hand |  | 82,030
|  | 283,686
Creditors: Amounts falling due within one year |  | (139,597)
Net current assets |  | 144,089
Total assets less current liabilities |  | 241,429
Creditors: Amounts falling due after more than one year |  | (67,814)
Provisions for liabilities |  | (24,335)
Net assets |  | 149,280
Capital and reserves |  |
Called up share capital |  | 300
Profit and loss account |  | 148,980
Total equity |  | 149,280

Sarum Farm Vets Limited

(Registration number: 15658522)
Abridged Balance Sheet as at 30 June 2025

For the financial period 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 period 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 15 December 2025 and signed on its behalf by:

Dr J Williams

Director

Mr J A Willshire

Director

Ms S J Kemp

Director

Sarum Farm Vets Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 18 April 2024 to 30 June 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:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 15 December 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.

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.

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
Motor vehicles | 25% Reducing balance
Plant and machinery | 25% Straight line
Fixtures and fittings | 25% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

Sarum Farm Vets Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 18 April 2024 to 30 June 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 11.

4 | Tangible assets

| Total £
Cost or valuation
Additions | 110,956
At 30 June 2025 | 110,956
Depreciation
Charge for the period | 13,616
At 30 June 2025 | 13,616
Carrying amount
At 30 June 2025 | 97,340

5 | Stocks

| 2025 £
Stock | 54,294