REGISTERED NUMBER: 06333170 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ABBEYWOOD VETERINARY CLINIC LIMITED

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

Dr John Gunn

REGISTERED OFFICE:

104 Ashton Road

Denton

Manchester

M34 3JE

REGISTERED NUMBER:

06333170 (England and Wales)

ACCOUNTANTS:

Baker Tilly Mooney Moore

17 Clarendon Road

Belfast

BT1 3BG

FIXED ASSETS

Intangible assets

4

22,677

33,621

Tangible assets

5

1,309

622

23,986

34,243

CURRENT ASSETS

Stocks

8,000

7,000

Debtors

6

15,436

13,828

Cash at bank

38,110

36,064

61,546

56,892

CREDITORS

Amounts falling due within one year

7

24,281

29,072

NET CURRENT ASSETS

37,265

27,820

TOTAL ASSETS LESS CURRENT LIABILITIES

61,251

62,063

CREDITORS

Amounts falling due after more than one year

8

-

(4,908

)

PROVISIONS FOR LIABILITIES

(697

)

(467

)

NET ASSETS

60,554

56,688

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

60,552

56,686

SHAREHOLDERS' FUNDS

60,554

56,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

Dr John Gunn - Director

1.	STATUTORY INFORMATION

Abbeywood Veterinary Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

In preparing these financial statements the directors have made the following judgements:

Determine whether there are indicators of impairment of the company's tangible fixed assets. Factors taken into consideration include the economic viability and expected future financial performance of the assets and the business in general.

Consider the age and condition of stock and the need for any impairment provisions. These considerations are undertaken by directors at regular intervals, especially at the year end date. Factors taken into consideration include the period of ownership of the stock, market demand and historical experience. Stock identified as impaired will be provided against in the relevant period.

Consider the recoverability of trade debtors and work in progress and the need for impairment provisions. These considerations are undertaken regularly by the directors and especially at the year end date. Factors taken into account include historical experience, current market conditions and knowledge of the sector. Amounts identified as irrecoverable will be provided against in the relevant period.

The directors also consider the depreciation rate on an annual basis to ensure this estimate remains reasonable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separate net assets. Goodwill is being amortised through the profit and loss account over the directors' estimate of its economic life of 20 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulate amortisation and any accumulated impairment losses.

Computer software is being amortised at 25% reducing balance.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

203,175

8,806

211,981

AMORTISATION

At 1 October 2024

172,700

5,660

178,360

Charge for year

10,158

786

10,944

At 30 September 2025

182,858

6,446

189,304

NET BOOK VALUE

At 30 September 2025

20,317

2,360

22,677

At 30 September 2024

30,475

3,146

33,621

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

75,265

Additions

1,000

Disposals

(2,234

)

At 30 September 2025

74,031

DEPRECIATION

At 1 October 2024

74,643

Charge for year

298

Eliminated on disposal

(2,219

)

At 30 September 2025

72,722

NET BOOK VALUE

At 30 September 2025

1,309

At 30 September 2024

622

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

12,970

13,717

Other debtors

2,466

111

15,436

13,828

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

5,500

6,592

Taxation and social security

4,566

2,866

Other creditors

14,215

19,614

24,281

29,072

Included in other creditors is an amount of £9,340 (2024: £13,155) due to the director. This loan is interest free, unsecured and repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

4,908