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Registration number: 11564255

Hoare-Van Riet Ltd
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 September 2025

Hoare-Van Riet Ltd

Contents

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

Hoare-Van Riet Ltd

(Registration number: 11564255)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,090 | 578
Investment property |  | 732,000 | 740,000
Investments | 5 | 9,823 | 9,823
|  | 742,913 | 750,401
Current assets |  |  |
Debtors |  | 2,534 | 56,697
Cash at bank and in hand |  | 8,030 | 10,073
|  | 10,564 | 66,770
Creditors: Amounts falling due within one year |  | (30,438) | (220,533)
Net current liabilities |  | (19,874) | (153,763)
Total assets less current liabilities |  | 723,039 | 596,638
Provisions for liabilities |  | (256) | (2,039)
Net assets |  | 722,783 | 594,599
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Other reserves |  | 1,836 | 7,866
Profit and loss account |  | 720,847 | 586,633
Total equity |  | 722,783 | 594,599

Hoare-Van Riet Ltd

(Registration number: 11564255)
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 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 3 April 2026 and signed on its behalf by:

Mrs L S Hoare-Van Riet

Director

Mr J Hoare

Director

Hoare-Van Riet Ltd

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 & Wales.

The address of its registered office is:
Lavender Cottage
Bray Shop
Callington
Cornwall
PL178PZ
United Kingdom

These financial statements were authorised for issue by the Board on 3 April 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.

Going concern

The financial statements have been prepared on a going concern basis. The director has considered the financial position of the company and considers it to remain viable as a going concern for a period of at least 12 months.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from rental receipts received and veterinary locum services provided 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.

Hoare-Van Riet Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 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 & Fittings | 25 % Straight line
Office Equipment | 25 % Straight line
Plant and machinery | 25 % Straight line

Investment property

Investment property is carried at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

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.

3 | Staff numbers

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

Hoare-Van Riet Ltd

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

4 | Tangible assets

| Total £
Cost or valuation
At 1 October 2024 | 3,227
Additions | 1,159
At 30 September 2025 | 4,386
Depreciation
At 1 October 2024 | 2,649
Charge for the year | 647
At 30 September 2025 | 3,296
Carrying amount
At 30 September 2025 | 1,090
At 30 September 2024 | 578

Investment properties

| 2025 £
At 1 October | 740,000
Fair value adjustments | (8,000)
At 30 September | 732,000

There has been no valuation of investment property by an independent valuer.

5 | Investments

| Total £
Cost or valuation
At 1 October 2024 | 9,823
Carrying amount
At 30 September 2025 | 9,823
At 30 September 2024 | 9,823

6 | Related party transactions

Advances to directors

Hoare-Van Riet Ltd

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

Mr J Hoare During the period Mr J Hoare went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £54,245 (2024 - £54,881). At the year end the amount outstanding from Mr J Hoare was £Nil (2024 - £Nil). Interest has been charged at the commercial rate.