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Registration number: 14176756

Westover Large Animal Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 April 2025

Westover Large Animal Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 6

Westover Large Animal Limited

(Registration number: 14176756)
Abridged Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 131,250 | 138,750
Tangible assets | 5 | 410,938 | 310,661
Investments | 6 | 100 | 100
|  | 542,288 | 449,511
Current assets |  |  |
Stocks |  | 75,153 | 69,687
Debtors |  | 369,586 | 430,829
Cash at bank and in hand |  | 275,999 | 174,045
|  | 720,738 | 674,561
Creditors: Amounts falling due within one year | 7 | (517,573) | (502,467)
Net current assets |  | 203,165 | 172,094
Total assets less current liabilities |  | 745,453 | 621,605
Creditors: Amounts falling due after more than one year | 8 | (60,428) | (38,665)
Provisions for liabilities |  | (37,160) | (10,774)
Net assets |  | 647,865 | 572,166
Capital and reserves |  |  |
Called up share capital |  | 558,270 | 558,270
Profit and loss account |  | 89,595 | 13,896
Total equity |  | 647,865 | 572,166

Westover Large Animal Limited

(Registration number: 14176756)
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 12 January 2026 and signed on its behalf by:

Mr T Hume

Director

Mr N T Morrell

Director

Ms K Davis

Director

Mr J L Tilly

Director

Westover Large Animal 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 and Wales.

The address of its registered office is:
Westover Veterinary Centre
Hornbeam Business Park
Hornbeam Road
North Walsham
Norfolk
NR28 0FX

These financial statements were authorised for issue by the Board on 12 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.

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.

Westover Large Animal Limited

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

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
Leasehold property | 2% Straight line
Plant and machinery | 25% Reducing balance
Motor vehicles | 20% Reducing balance

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

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

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

Share based payments

The company operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (options) of the entity. The fair value of the employee services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The estimated fair value of the option granted is calculated using the Black Scholes option pricing model. The total amount expensed is recognised over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied.
The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 26 (2024 - 24).

Westover Large Animal Limited

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

4 | Intangible assets

| Total £
Cost or valuation
At 1 May 2024 | 150,000
At 30 April 2025 | 150,000
Amortisation
At 1 May 2024 | 11,250
Amortisation charge | 7,500
At 30 April 2025 | 18,750
Carrying amount
At 30 April 2025 | 131,250
At 30 April 2024 | 138,750

5 | Tangible assets

| Total £
Cost or valuation
At 1 May 2024 | 360,996
Additions | 169,649
Disposals | (5,633)
At 30 April 2025 | 525,012
Depreciation
At 1 May 2024 | 50,335
Charge for the year | 66,184
Eliminated on disposal | (2,445)
At 30 April 2025 | 114,074
Carrying amount
At 30 April 2025 | 410,938
At 30 April 2024 | 310,661

Included within the net book value of land and buildings above is £182,288 (2024 - £106,603) in respect of long leasehold land and buildings.

Westover Large Animal Limited

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

6 | Investments

| Total £
Cost or valuation
Additions | 100
Carrying amount
At 30 April 2025 | 100
At 30 April 2024 | 100

7 | Creditors: amounts falling due within one year

Creditors includes hire purchase contracts which are secured of £44,062 (2024 - £34,041).

8 | Creditors: amounts falling due after more than one year

Creditors includes hire purchase contracts which are secured of £60,428 (2024 - £38,665).

9 | 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 £182,750 (2024 - £208,250).