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Registration number: 08502523

Barrington Lodge Veterinary Clinic Ltd
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 June 2025

Barrington Lodge Veterinary Clinic Ltd

Contents

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

Barrington Lodge Veterinary Clinic Ltd

(Registration number: 08502523)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 22,786
Tangible assets | 5 | 25,003 | 24,243
|  | 25,003 | 47,029
Current assets |  |  |
Stocks |  | 15,950 | 18,492
Debtors |  | 18,892 | 20,149
Cash at bank and in hand |  | 818,976 | 715,467
|  | 853,818 | 754,108
Creditors: Amounts falling due within one year |  | (165,010) | (166,747)
Net current assets |  | 688,808 | 587,361
Total assets less current liabilities |  | 713,811 | 634,390
Provisions for liabilities |  | (5,270) | (5,002)
Net assets |  | 708,541 | 629,388
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 708,441 | 629,288
Total equity |  | 708,541 | 629,388

Barrington Lodge Veterinary Clinic Ltd

(Registration number: 08502523)
Abridged Balance Sheet as at 30 June 2025

For the financial year 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 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 13 March 2026 and signed on its behalf by:

Mr N Stratton

Director

Mrs VE Stratton

Director

Barrington Lodge Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 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:
31 Barrington Lodge
Altrincham
Cheshire
WA14 1HZ

These financial statements were authorised for issue by the Board on 13 March 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.

Barrington Lodge Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 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
Fixtures and fittings | 15% reducing balance

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 | 10% straight line

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 13 (2024 - 12).

Barrington Lodge Veterinary Clinic Ltd

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

4 | Intangible assets

| Total £
Cost or valuation
At 1 July 2024 | 455,727
At 30 June 2025 | 455,727
Amortisation
At 1 July 2024 | 432,941
Amortisation charge | 22,786
At 30 June 2025 | 455,727
Carrying amount
At 30 June 2025 | -
At 30 June 2024 | 22,786

5 | Tangible assets

| Total £
Cost or valuation
At 1 July 2024 | 52,477
Additions | 5,172
At 30 June 2025 | 57,649
Depreciation
At 1 July 2024 | 28,234
Charge for the year | 4,412
At 30 June 2025 | 32,646
Carrying amount
At 30 June 2025 | 25,003
At 30 June 2024 | 24,243