Sandwich Veterinary Centre Limited 07898972 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is the provision of veterinary services. Digita Accounts Production Advanced 6.30.9574.0 true 07898972 2025-01-01 2025-12-31 07898972 2025-12-31 07898972 core:CapitalRedemptionReserve 2025-12-31 07898972 core:RetainedEarningsAccumulatedLosses 2025-12-31 07898972 core:ShareCapital 2025-12-31 07898972 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07898972 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 07898972 bus:SmallEntities 2025-01-01 2025-12-31 07898972 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07898972 bus:FullAccounts 2025-01-01 2025-12-31 07898972 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07898972 bus:RegisteredOffice 2025-01-01 2025-12-31 07898972 bus:Director2 2025-01-01 2025-12-31 07898972 bus:Director2 1 2025-01-01 2025-12-31 07898972 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07898972 core:Goodwill 2025-01-01 2025-12-31 07898972 core:FurnitureFittings 2025-01-01 2025-12-31 07898972 core:LandBuildings 2025-01-01 2025-12-31 07898972 core:Vehicles 2025-01-01 2025-12-31 07898972 countries:England 2025-01-01 2025-12-31 07898972 2024-12-31 07898972 2024-01-01 2024-12-31 07898972 2024-12-31 07898972 core:CapitalRedemptionReserve 2024-12-31 07898972 core:RetainedEarningsAccumulatedLosses 2024-12-31 07898972 core:ShareCapital 2024-12-31 07898972 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 07898972 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 07898972

Sandwich Veterinary Centre Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

Sandwich Veterinary Centre Limited

Contents

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

Sandwich Veterinary Centre Limited

(Registration number: 07898972)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 315,425 | 353,658
Tangible assets | 5 | 255,163 | 256,603
|  | 570,588 | 610,261
Current assets |  |  |
Stocks | 6 | 23,007 | 26,283
Debtors |  | 277,999 | 277,464
Cash at bank and in hand |  | 1,117,545 | 745,815
|  | 1,418,551 | 1,049,562
Creditors: Amounts falling due within one year | 7 | (466,729) | (468,770)
Net current assets |  | 951,822 | 580,792
Total assets less current liabilities |  | 1,522,410 | 1,191,053
Creditors: Amounts falling due after more than one year | 8 | (795,895) | (900,400)
Provisions for liabilities |  | (11,784) | (10,872)
Net assets |  | 714,731 | 279,781
Capital and reserves |  |  |
Called up share capital |  | 10,000 | 10,000
Capital redemption reserve |  | 20,000 | 20,000
Profit and loss account |  | 684,731 | 249,781
Total equity |  | 714,731 | 279,781

Sandwich Veterinary Centre Limited

(Registration number: 07898972)
Abridged Balance Sheet as at 31 December 2025

For the financial year ending 31 December 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 director acknowledges his 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 director on 14 May 2026

Mr A Uppal

Director

Sandwich Veterinary Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
White Mill Veterinary Centre
Ash Road
Sandwich
Kent
CT13 9JB

These financial statements were authorised for issue by the director on 14 May 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.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers 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.

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
Freehold property | 2% Straight line
Motor vehicles | 25% Reducing balance
Fixtures & fittings | 15% Reducing balance

Sandwich Veterinary Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Goodwill

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 26 (2024 - 25).

4 | Intangible assets

| Total £
Cost or valuation
At 1 January 2025 | 764,665
At 31 December 2025 | 764,665
Amortisation
At 1 January 2025 | 411,007
Amortisation charge | 38,233
At 31 December 2025 | 449,240
Carrying amount
At 31 December 2025 | 315,425
At 31 December 2024 | 353,658

Sandwich Veterinary Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

5 | Tangible assets

| Total £
Cost or valuation
At 1 January 2025 | 349,315
Additions | 11,959
At 31 December 2025 | 361,274
Depreciation
At 1 January 2025 | 92,712
Charge for the year | 13,399
At 31 December 2025 | 106,111
Carrying amount
At 31 December 2025 | 255,163
At 31 December 2024 | 256,603

6 | Stocks

| 2025 £ | 2024 £
Stock | 23,007 | 26,283

7 | Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £74,863 (2024 - £69,211).

8 | Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £795,895 (2024 - £900,400).

Creditors include bank loans repayable by instalments of £421,580 (2024 - £554,295) due after more than five years.

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £20,425 (2024 - £25,872).

10 | Related party transactions

Advances to directors

Sandwich Veterinary Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Mr A Uppal During the period Mr A Uppal went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £98,042 (2024 - £95,817). At the year end the amount outstanding from Mr A Uppal was £73,892 (2024 - £61,543). Interest has been charged at the commercial rate.