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REGISTERED NUMBER: 09716228 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

ROUNDWOOD VETS LIMITED

| ROUNDWOOD VETS LIMITED (REGISTERED NUMBER: 09716228) |

Contents of the Financial Statements

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROUNDWOOD VETS LIMITED |

Company Information

for the year ended 31 August 2025

| DIRECTOR: | D K Nicol

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 09716228 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| ROUNDWOOD VETS LIMITED (REGISTERED NUMBER: 09716228) |

Balance Sheet

31 August 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 24,107 |  | 25,129 |  |

24,107 |  | 25,129 |  |

CURRENT ASSETS

Stocks | 6 | 22,422 |  | 25,503 |  |

Debtors | 7 | 14,600 |  | 16,115 |  |

Cash at bank and in hand | 196,553 |  | 97,018 |  |

233,575 |  | 138,636 |  |

CREDITORS

Amounts falling due within one year | 8 | (141,198 | ) | (95,942 | ) |

NET CURRENT ASSETS | 92,377 |  | 42,694 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 116,484 |  | 67,823 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (22,370 | ) | (27,734 | ) |

PROVISIONS FOR LIABILITIES | 10 | (6,027 | ) | (6,282 | ) |

NET ASSETS | 88,087 |  | 33,807 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2 |  | 2 |  |

Share premium | 300 |  | 300 |  |

Retained earnings | 87,785 |  | 33,505 |  |

SHAREHOLDERS' FUNDS | 88,087 |  | 33,807 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| ROUNDWOOD VETS LIMITED (REGISTERED NUMBER: 09716228) |

Balance Sheet - continued

31 August 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 March 2026 and were signed by:

D K Nicol - Director

| ROUNDWOOD VETS LIMITED (REGISTERED NUMBER: 09716228) |

Notes to the Financial Statements

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Roundwood Vets Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from:

| 1) The provision of services is recognised on completion of the services rendered.

| 2) The sale of goods is recognised at the point of sale.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery |  | - 25% reducing balance |  |

| Fixtures and fittings |  | - 25% reducing balance |  |

| Computer equipment |  | - 25% reducing balance |  |

| Impairment policy

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| ROUNDWOOD VETS LIMITED (REGISTERED NUMBER: 09716228) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's financial statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension plan for its employees. A defined contribution pension plan is a pension plan under which the company pays contributions into a separate entity. Once the contributions have been paid, the company has no further obligations.

| The contributions are recognised as an expense in the income statement when they fall due. Amounts owed but not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 18 ) .

| ROUNDWOOD VETS LIMITED (REGISTERED NUMBER: 09716228) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 September 2024

| and 31 August 2025 | 65,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 65,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and | Computer |

machinery | fittings | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 September 2024 | 96,429 |  | 23,484 |  | 7,260 |  | 127,173 |  |

| Additions | - |  | 4,500 |  | 844 |  | 5,344 |  |

| At 31 August 2025 | 96,429 |  | 27,984 |  | 8,104 |  | 132,517 |  |

| DEPRECIATION

| At 1 September 2024 | 82,307 |  | 16,709 |  | 3,028 |  | 102,044 |  |

| Charge for year | 3,531 |  | 1,709 |  | 1,126 |  | 6,366 |  |

| At 31 August 2025 | 85,838 |  | 18,418 |  | 4,154 |  | 108,410 |  |

| NET BOOK VALUE

| At 31 August 2025 | 10,591 |  | 9,566 |  | 3,950 |  | 24,107 |  |

| At 31 August 2024 | 14,122 |  | 6,775 |  | 4,232 |  | 25,129 |  |

6. | STOCKS

2025 | 2024 |

| £ | £

| Finished goods | 22,422 |  | 25,503 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 3,371 |  | 2,840 |  |

| Other debtors | 11,229 |  | 13,275 |  |

14,600 |  | 16,115 |  |

| ROUNDWOOD VETS LIMITED (REGISTERED NUMBER: 09716228) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 4,578 |  | 5,556 |  |

| Trade creditors | 53,924 |  | 16,375 |  |

| Taxation and social security | 58,452 |  | 45,867 |  |

| Other creditors | 24,244 |  | 28,144 |  |

141,198 |  | 95,942 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 21,395 |  | 26,434 |  |

| Other creditors | 975 |  | 1,300 |  |

22,370 |  | 27,734 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 4,211 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 6,027 |  | 6,282 |  |

Deferred tax |

| £

| Balance at 1 September 2024 | 6,282 |  |

| Provided during year | (255 | ) |

| Accelerated capital allowances |

| Balance at 31 August 2025 | 6,027 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal Value: |  |  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| 200,000 |  | Ordinary A |  | £0.00001 |  |  | 2.00 |  |  | 2.00 |  |

| 7,500 |  | Ordinary B |  | £0.00001 |  |  | 0.08 |  |  | 0.08 |  |

|  | 2.08 |  |  | 2.08 |  |