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Registration number: 07720662

Donaldson's Vets Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 September 2025

Donaldson's Vets Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Donaldson's Vets Limited

(Registration number: 07720662)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 942,407 | 1,092,952
Tangible assets | 5 | 2,133,759 | 770,576
|  | 3,076,166 | 1,863,528
Current assets |  |  |
Stocks |  | 378,629 | 353,859
Debtors |  | 1,629,670 | 1,785,082
Cash at bank and in hand |  | 375,165 | 349,893
|  | 2,383,464 | 2,488,834
Creditors: Amounts falling due within one year |  | (3,369,160) | (1,256,068)
Net current (liabilities)/assets |  | (985,696) | 1,232,766
Total assets less current liabilities |  | 2,090,470 | 3,096,294
Provisions for liabilities |  | (215,067) | (96,686)
Net assets |  | 1,875,403 | 2,999,608
Capital and reserves |  |  |
Called up share capital |  | 150 | 150
Profit and loss account |  | 1,875,253 | 2,999,458
Total equity |  | 1,875,403 | 2,999,608

Donaldson's Vets Limited

(Registration number: 07720662)
Abridged Balance Sheet as at 30 September 2025

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.

| 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 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 Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:

Mr M E Paterson

Director

Dr R M Warnock

Director

Mr C Murphy

Director

Mr A Arnold

Director

Mrs H R Mirfin

Director

Ms D Mortimer

Director

Donaldson's Vets Limited

Notes to the Unaudited Abridged 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 & Wales.

The address of its registered office is:
The Veterinary Hospital
131 Somerset Road
Almondbury
Huddersfield
HD5 8HN

These financial statements were authorised for issue by the Board on 18 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.

Going concern

The financial statements have been prepared on a going concern basis despite there being net current liabilities. Intercompany loans of £2,097,535 are owed to the service partnership and property company. The directors of the companies have no intention of recalling any of this debt in the foreseeable future whilst it could impact the company's future trading.

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.

Donaldson's Vets Limited

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

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 land and buildings | 2% straight line
Leasehold land and buildings | 2-7% straight line
Surgery equipment | 25% reducing balance
Fixtures and fittings | 33% reducing balance
Office equipment | 33% straight line

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 | 20 years straight line

Stocks

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

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

4 | Intangible assets

| Total £
Cost or valuation
At 1 October 2024 | 3,010,911
At 30 September 2025 | 3,010,911
Amortisation
At 1 October 2024 | 1,917,958
Amortisation charge | 150,546
At 30 September 2025 | 2,068,504
Carrying amount
At 30 September 2025 | 942,407
At 30 September 2024 | 1,092,952

Donaldson's Vets Limited

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

5 | Tangible assets

| Total £
Cost or valuation
At 1 October 2024 | 1,726,171
Additions | 1,557,044
At 30 September 2025 | 3,283,215
Depreciation
At 1 October 2024 | 955,595
Charge for the year | 193,861
At 30 September 2025 | 1,149,456
Carrying amount
At 30 September 2025 | 2,133,759
At 30 September 2024 | 770,576

Included within the net book value of land and buildings above is £1,861,107 (2024 - £499,202) in respect of long leasehold land and buildings.

6 | 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 £2,797,176 (2024 - £2,154,360).