Company Registration No. SC819444 (Scotland)
The Bute Vet Ltd
Unaudited accounts
for the year ended 31 August 2025
The Bute Vet Ltd
Unaudited accounts
Contents
The Bute Vet Ltd
Company Information
for the year ended 31 August 2025
Directors
Catriona Bruce
Patrick Christopher Grant
Andrew Young Smyth
Company Number
SC819444 (Scotland)
Registered Office
Drumachloy Farm
Rothesay
Isle of Bute
Isle of Bute
PA20 0QX
Scotland
Accountants
McGrath Pattison Ltd
61d Main Street
Maghera
Londonderry
BT46 5AB
The Bute Vet Ltd
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
46,257
Creditors: amounts falling due within one year
(66,325)
Total assets less current liabilities
51,723
Creditors: amounts falling due after more than one year
(34,389)
Called up share capital
100
Profit and loss account
17,234
Shareholders' funds
17,334
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by
Catriona Bruce
Director
Company Registration No. SC819444
The Bute Vet Ltd
Notes to the Accounts
for the year ended 31 August 2025
The Bute Vet Ltd is a private company, limited by shares, registered in Scotland, registration number SC819444. The registered office is Drumachloy Farm, Rothesay, Isle of Bute, Isle of Bute, PA20 0QX, 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.
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
The Bute Vet Ltd
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
Taxes and social security
2,579
Loans from directors
22,775
7
Creditors: amounts falling due after more than one year
2025
8
Average number of employees
During the year the average number of employees was 1.