Registration number: 07721719

Treforest Veterinary Clinic Limited

Contents

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

Treforest Veterinary Clinic Limited

(Registration number: 07721719)
Abridged Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	306,100	323,345
Tangible assets	5	32,699	16,477
		338,799	339,822
Current assets
Stocks		55,118	34,756
Debtors		42,878	78,039
Cash at bank and in hand		189,544	96,833
		287,540	209,628
Creditors: Amounts falling due within one year		(323,522)	(347,302)
Net current liabilities		(35,982)	(137,674)
Total assets less current liabilities		302,817	202,148
Provisions for liabilities		(8,175)	-
Net assets		294,642	202,148
Capital and reserves
Called up share capital		40,000	30,000
Share premium reserve		2,500	-
Profit and loss account		252,142	172,148
Total equity		294,642	202,148

Treforest Veterinary Clinic Limited

(Registration number: 07721719)
Abridged Balance Sheet as at 30 September 2025

For the financial year ending 30 September 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 Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 6 January 2026 and signed on its behalf by:
 

A O'Donnell

Director

Treforest Veterinary Clinic Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales (registered number 07721719).

The address of its registered office is:
16 River Street
Pontypridd
Mid Glamorgan
CF37 1TD

These financial statements were authorised for issue by the Board on 6 January 2026.

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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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.

Treforest Veterinary Clinic Limited

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

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
Plant and machinery	20% Straight line
Office equipment	20% Straight line

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 34 (2024 - 31).

Treforest Veterinary Clinic Limited

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

4	Intangible assets

	Total £
Cost or valuation
At 1 October 2024	344,901
At 30 September 2025	344,901
Amortisation
At 1 October 2024	21,556
Amortisation charge	17,245
At 30 September 2025	38,801
Carrying amount
At 30 September 2025	306,100
At 30 September 2024	323,345

5	Tangible assets

	Total £
Cost or valuation
At 1 October 2024	20,766
Additions	25,469
At 30 September 2025	46,235
Depreciation
At 1 October 2024	4,289
Charge for the year	9,247
At 30 September 2025	13,536
Carrying amount
At 30 September 2025	32,699
At 30 September 2024	16,477