Company registration number 07005593 (England and Wales)
RUSTHALL VETERINARY PRACTICE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
RUSTHALL VETERINARY PRACTICE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RUSTHALL VETERINARY PRACTICE LIMITED (REGISTERED NUMBER: 07005593)
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
11,584
15,127
Current assets
Stocks
21,601
20,637
Debtors
5
70,771
35,012
Cash at bank and in hand
3,076
35,980
95,448
91,629
Creditors: amounts falling due within one year
6
(102,377)
(97,681)
Net current liabilities
(6,929)
(6,052)
Total assets less current liabilities
4,655
9,075
Creditors: amounts falling due after more than one year
7
(1,524)
(3,542)
Provisions for liabilities
(2,867)
(3,720)
Net assets
264
1,813
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
164
1,713
Total equity
264
1,813
RUSTHALL VETERINARY PRACTICE LIMITED (REGISTERED NUMBER: 07005593)
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 May 2026 and are signed on its behalf by:
Mr I Robertson
Director
RUSTHALL VETERINARY PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Rusthall Veterinary Practice Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, England, ME19 6JU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents amounts receivable for veterinary services net of VAT. Turnover is recognised once the service has been provided to the customer.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, was amortised over it's useful life of 10 years.

1.4
Tangible fixed assets

Tangible fixed assets a e stated at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value.

RUSTHALL VETERINARY PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
108,696
Amortisation and impairment
At 1 November 2024 and 31 October 2025
108,696
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
RUSTHALL VETERINARY PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
4
Tangible fixed assets
Plant and machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost
At 1 November 2024
51,793
1,851
3,435
57,079
Additions
477
-
0
-
0
477
At 31 October 2025
52,270
1,851
3,435
57,556
Depreciation and impairment
At 1 November 2024
37,855
1,711
2,386
41,952
Depreciation charged in the year
3,528
35
457
4,020
At 31 October 2025
41,383
1,746
2,843
45,972
Carrying amount
At 31 October 2025
10,887
105
592
11,584
At 31 October 2024
13,938
140
1,049
15,127

At the year-end, assets with a net book value of £3,362 (2024: £4,482) were held under hire purchase agreements.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,388
3,812
Other debtors
67,383
31,200
70,771
35,012
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
21,737
21,041
Taxation and social security
75,745
72,361
Other creditors
4,895
4,279
102,377
97,681

Included in creditors due within one year are hire purchase liabilities totalling £2,018 (2024 - £2,018) and included in creditors due in more than one year are hire purchase liabilities totalling £1,524 (2024 - £3,542). These liabilities are secured against the assets to which the agreements relate.

RUSTHALL VETERINARY PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,524
3,542
8
Directors' transactions

Included in debtors due within one year are loans of £30,918 and £30,918 (2024: £13,009 and £13,009) owed by the company's directors. These loans are subject to interest at the prevailing HM Revenue & Customs beneficial loan rates and are repayable on demand.

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