1 April 2025 false No description of principal activity Taxfiler 2024.6 SC761043business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC7610432025-03-31 SC7610432025-04-012026-03-31 SC761043business:AuditExempt-NoAccountantsReport2025-04-012026-03-31 SC761043business:FilletedAccounts2025-04-012026-03-31 SC7610432026-03-31 SC761043business:Director12025-04-012026-03-31 SC761043business:RegisteredOffice2025-04-012026-03-31 SC7610432025-03-31 SC761043core:WithinOneYear2026-03-31 SC761043core:WithinOneYear2025-03-31 SC761043core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC761043core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC761043core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC761043core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC761043core:PreviouslyStatedAmount2026-03-31 SC761043core:PreviouslyStatedAmount2025-03-31 SC761043business:SmallEntities2025-04-012026-03-31 SC761043countries:Scotland2025-04-012026-03-31 SC761043core:PlantMachinery2025-04-012026-03-31 SC761043core:ComputerEquipment2025-04-012026-03-31 SC761043core:PlantMachinery2025-03-31 SC761043core:ComputerEquipment2025-03-31 SC761043core:PlantMachinery2026-03-31 SC761043core:ComputerEquipment2026-03-31 SC7610432024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC761043 (Scotland)
Animal Behaviour Clinic Ltd Unaudited accounts for the year ended 31 March 2026
Animal Behaviour Clinic Ltd Unaudited accounts Contents
Page
- 2 -
Animal Behaviour Clinic Ltd Company Information for the year ended 31 March 2026
Director
Elaine Henley
Company Number
SC761043 (Scotland)
Registered Office
3 Carsehead Dairy KA24 4EB Scotland
Accountants
Wareham & Associates 38 Mudeford Christchurch Dorset BH23 3NL
- 3 -
Animal Behaviour Clinic Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,176 
10,901 
Current assets
Debtors
1,448 
1,023 
Cash at bank and in hand
34,115 
43,322 
35,563 
44,345 
Creditors: amounts falling due within one year
(6,977)
(13,124)
Net current assets
28,586 
31,221 
Net assets
36,762 
42,122 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
36,761 
42,121 
Shareholders' funds
36,762 
42,122 
For the year ending 31 March 2026 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 May 2026 and were signed on its behalf by
Elaine Henley Director Company Registration No. SC761043
- 4 -
Animal Behaviour Clinic Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Animal Behaviour Clinic Ltd is a private company, limited by shares, registered in Scotland, registration number SC761043. The registered office is 3 Carsehead, Dairy, KA24 4EB, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Computer equipment
25%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
12,126 
3,978 
16,104 
At 31 March 2026
12,126 
3,978 
16,104 
Depreciation
At 1 April 2025
3,843 
1,360 
5,203 
Charge for the year
2,070 
655 
2,725 
At 31 March 2026
5,913 
2,015 
7,928 
Net book value
At 31 March 2026
6,213 
1,963 
8,176 
At 31 March 2025
8,283 
2,618 
10,901 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,448 
1,023 
- 5 -
Animal Behaviour Clinic Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
3,005 
Taxes and social security
4,777 
6,528 
Loans from directors
534 
3,085 
Accruals
1,666 
506 
6,977 
13,124 
7
Average number of employees
During the year the average number of employees was 2 (2025: 1).
- 6 -