Capital Veterinary Services Limited 06552023 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is the provision of veterinary education. Digita Accounts Production Advanced 6.30.9574.0 true 06552023 2024-05-01 2025-04-30 06552023 2025-04-30 06552023 core:RetainedEarningsAccumulatedLosses 2025-04-30 06552023 core:ShareCapital 2025-04-30 06552023 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 06552023 bus:SmallEntities 2024-05-01 2025-04-30 06552023 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 06552023 bus:FullAccounts 2024-05-01 2025-04-30 06552023 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06552023 bus:RegisteredOffice 2024-05-01 2025-04-30 06552023 bus:CompanySecretaryDirector1 2024-05-01 2025-04-30 06552023 bus:Director2 2024-05-01 2025-04-30 06552023 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06552023 core:PlantMachinery 2024-05-01 2025-04-30 06552023 countries:EnglandWales 2024-05-01 2025-04-30 06552023 2024-04-30 06552023 2023-05-01 2024-04-30 06552023 2024-04-30 06552023 core:RetainedEarningsAccumulatedLosses 2024-04-30 06552023 core:ShareCapital 2024-04-30 06552023 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 iso4217:GBP xbrli:pure

Registration number: 06552023

Capital Veterinary Services Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 April 2025

Capital Veterinary Services Limited

Contents

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

Capital Veterinary Services Limited

(Registration number: 06552023)
Abridged Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 10,046 | 9,031
Other financial assets | 5 | 78,139 | -
|  | 88,185 | 9,031
Current assets |  |  |
Debtors |  | 14,933 | 15,146
Cash at bank and in hand |  | 71,504 | 122,987
|  | 86,437 | 138,133
Creditors: Amounts falling due within one year |  | (57,479) | (71,787)
Net current assets |  | 28,958 | 66,346
Total assets less current liabilities |  | 117,143 | 75,377
Provisions for liabilities |  | (2,027) | (1,689)
Net assets |  | 115,116 | 73,688
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Profit and loss account |  | 114,916 | 73,488
Total equity |  | 115,116 | 73,688

Capital Veterinary Services Limited

(Registration number: 06552023)
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 20 January 2026 and signed on its behalf by:

Dr E Mullineaux

Company secretary and director

Dr P Scott

Director

Capital Veterinary Services 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:
6 Angrouse Court
Angrouse Lane
Mullion
Helston
Cornwall
TR12 7JA
England

These financial statements were authorised for issue by the Board on 20 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 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:

Capital Veterinary Services Limited

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

Asset class | Depreciation method and rate
Plant and machinery | 20% reducing balance

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. The fair value used for listed equity shares and bonds is the closing market price at the balance sheet date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Total £
Cost or valuation
At 1 May 2024 | 34,691
Additions | 3,527
At 30 April 2025 | 38,218
Depreciation
At 1 May 2024 | 25,660
Charge for the year | 2,512
At 30 April 2025 | 28,172
Carrying amount
At 30 April 2025 | 10,046
At 30 April 2024 | 9,031

5 | Other financial assets (current and non-current)

| Total £
Non-current financial assets
Cost or valuation
Fair value adjustments | (1,162)
Additions | 82,167
Disposals | (2,866)
At 30 April 2025 | 78,139
Carrying amount
At 30 April 2025 | 78,139