Registration number: 06741929

The Barn Equine Surgery Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 7

The Barn Equine Surgery Limited

(Registration number: 06741929)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	106,455	141,940
Tangible assets	5	319,486	276,191
		425,941	418,131
Current assets
Stocks	6	97,004	67,264
Debtors		218,801	140,794
Cash at bank and in hand		33,844	141,528
		349,649	349,586
Creditors: Amounts falling due within one year	7	(304,678)	(288,359)
Net current assets		44,971	61,227
Total assets less current liabilities		470,912	479,358
Creditors: Amounts falling due after more than one year	7	(51,764)	(26,007)
Provisions for liabilities		(73,481)	(63,971)
Net assets		345,667	389,380
Capital and reserves
Called up share capital		240	240
Profit and loss account		345,427	389,140
Total equity		345,667	389,380

The Barn Equine Surgery Limited

(Registration number: 06741929)
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 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 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 Board on 27 May 2026 and signed on its behalf by:
 

Mrs A L Reynolds

Director

Mr N Zilic

Director

Mr M L Peaty

Director

Mr J Vickery

Director

The Barn Equine Surgery 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:
Ringwood Road
Three Legged Cross
Wimborne
Dorset
BH21 6RE

These financial statements were authorised for issue by the Board on 27 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.

The Barn Equine Surgery Limited

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

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 property	Over the period of the lease
Motor vehicles	25% reducing balance
Equipment, fixtures and fittings	15% and 25% reducing balance

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 directors) during the year, was 4 (2024 - 4).

The Barn Equine Surgery Limited

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

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	709,696
At 31 December 2025	709,696
Amortisation
At 1 January 2025	567,756
Amortisation charge	35,485
At 31 December 2025	603,241
Carrying amount
At 31 December 2025	106,455
At 31 December 2024	141,940

5	Tangible assets

	Total £
Cost or valuation
At 1 January 2025	794,647
Additions	124,977
Disposals	(68,260)
At 31 December 2025	851,364
Depreciation
At 1 January 2025	518,456
Charge for the year	75,161
Eliminated on disposal	(61,739)
At 31 December 2025	531,878
Carrying amount
At 31 December 2025	319,486
At 31 December 2024	276,191

The Barn Equine Surgery Limited

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

6

Stocks

	2025 £	2024 £
Stock	97,004	67,264

7

Creditors

Other borrowings

The carrying amount of hire purchases at year end is £94,519 (2024 - £34,957). The hire purchases are secured against the equipment to which they relate (fixed charge).

8	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 £769,850 (2024 - £18,650).

The Barn Equine Surgery Limited

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

9	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to directors £	Repayments by director £	At 31 December 2025 £
Mr N Zilic
Directors' advances and credits - repayable on demand and interest charged at HMRC's rate	3,019	10,872	(13,891)	-
Mr M L Peaty
Directors' advances and credits - repayable on demand and interest charged at HMRC's rate	-	65,063	(16,991)	48,072

2024	At 1 January 2024 £	Advances to directors £	Repayments by director £	At 31 December 2024 £
Mr N Zilic
Directors' advances and credits - repayable on demand and interest charged at HMRC's rate	34,068	25,651	(56,700)	3,019