Registration number: 09253226

Beech Vets Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 5

Beech Vets Ltd

Company Information

Directors

S Markham J Markham R De Mello

Registered office

Ivy Court Willington Road Etwall Derby DE65 6JG

Accountants

Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX

Beech Vets Ltd

(Registration number: 09253226)
Balance Sheet as at 30 September 2025

	Note	30 September 2025  £	30 September 2024  £
Creditors: Amounts falling due within one year	4	(93,358)	(93,358)
Capital and reserves
Called up share capital	5	1	1
Profit and loss account		(93,359)	(93,359)
Total equity		(93,358)	(93,358)

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.

Directors' responsibilities:

•	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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 May 2026 and signed on its behalf by:
 

S Markham
Director

J Markham
Director

R De Mello
Director

Beech Vets Ltd

Notes to the 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 and Wales.

The address of its registered office is:
Ivy Court
Willington Road
Etwall
Derby
DE65 6JG
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The company was dormant and has not traded during the period.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Beech Vets Ltd

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

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

 Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

 Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.

A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was as follows:

	Year ended 30 September 2025  No.	1 January 2024 to 30 September 2024  No.
Average number of employees	3	3

4

Creditors

	Note	30 September 2025  £	30 September 2024  £
Due within one year
Amounts due to related parties	6	93,358	93,358

5

Share capital

Allotted, called up and fully paid shares

	30 September 2025		30 September 2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

Beech Vets Ltd

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

6

Related party transactions

Summary of transactions with other related parties

Sarah Smith Cardiology Limited / Miths Limited
(Sarah Smith Cardiology Limited is a company controlled by Miths Limited, which also controls Beech Vets Limited).
As at the balance sheet date, the company owed £81,158 to Sarah Smith Cardiology Limited (2024 - £81,158) and owed £12,200 to Miths Limited (2024 - £12,200). There are no fixed repayment terms and no interest is due. These amounts are included creditors 'Amounts due to related parties'.