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Registration number: 15456757

Moorland Vets Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Moorland Vets Limited

(Registration number: 15456757)
Abridged Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	240,957	229,784
Current assets
Stocks		79,723	56,130
Debtors		138,886	37,698
Cash at bank and in hand		89,198	138,689
		307,807	232,517
Creditors: Amounts falling due within one year		(250,176)	(375,607)
Net current assets/(liabilities)		57,631	(143,090)
Total assets less current liabilities		298,588	86,694
Creditors: Amounts falling due after more than one year		-	(7,348)
Provisions for liabilities		(37,187)	(22,481)
Net assets		261,401	56,865
Capital and reserves
Called up share capital		1	1
Profit and loss account		261,400	56,864
Total equity		261,401	56,865

For the financial year ending 28 February 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 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 30 April 2026
 

Dr G Tucker

Director

Moorland Vets Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

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:
Moorland Vets
Unit 2-3
Kingdom Fields, Grange Hill Industrial Estate
Bratton Fleming
Barnstaple
EX31 4EN
United Kingdom

These financial statements were authorised for issue by the director on 30 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.

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 income 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
Leasehold improvements	Over the term of the lease
Fixtures and fittings	25% straight line
Plant and machinery	25% straight line
Office equipment	25% straight line

Moorland Vets Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

Motor vehicles

25% reducing balance

Stocks

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

Moorland Vets Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 13 (2025 - 13).

4	Tangible assets

	Total £
Cost or valuation
At 1 March 2025	280,901
Additions	75,103
At 28 February 2026	356,004
Depreciation
At 1 March 2025	51,117
Charge for the year	63,930
At 28 February 2026	115,047
Carrying amount
At 28 February 2026	240,957
At 28 February 2025	229,784

Included within the net book value of land and buildings above is £127,900 (2025 - £115,502) in respect of short leasehold land and buildings.