Registration number: 10439346

Registry Surgery Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Abridged Financial Statements	3 to 6

Registry Surgery Limited

(Registration number: 10439346)
Abridged Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	98,506	366,384
Current assets
Stocks		43,109	43,109
Debtors		1,364,471	17,586
Cash at bank and in hand		449,556	1,457,313
		1,857,136	1,518,008
Creditors: Amounts falling due within one year	5	(646,106)	(468,734)
Net current assets		1,211,030	1,049,274
Total assets less current liabilities		1,309,536	1,415,658
Provisions for liabilities		(19,900)	(13,708)
Net assets		1,289,636	1,401,950
Capital and reserves
Called up share capital		100	100
Profit and loss account		1,289,536	1,401,850
Total equity		1,289,636	1,401,950

Registry Surgery Limited

(Registration number: 10439346)
Abridged Balance Sheet as at 31 July 2025

Small companies audit exemption

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 April 2026 and signed on its behalf by:
 

Mr A G Van Heerden

Director

Mr S D Walker

Director

Mr D Mayhew

Director

Registry Surgery Limited

Notes to the Abridged Financial Statements for the Period from 7 November 2024 to 31 July 2025

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:
105 Humber Road
Blackheath
London
SE3 7LW

The principal place of business is:
92 Oswald Road
Scunthorpe
North Lincolnshire
DN15 7PA

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

Disclosure of long or short period

The reporting period has been shortened to 31 July 2025 to coincide with the reporting period of the company's ultimate parent DNA Vetcare Limited. Therefore amounts presented in these financial statements are not entirely comparable.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 27 April 2026 was Duncan Nicholas FCA, who signed for and on behalf of Moore Scarrott Audit Limited.

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.

Registry Surgery Limited

Notes to the Abridged Financial Statements for the Period from 7 November 2024 to 31 July 2025

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
Plant and machinery	15% reducing balance

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 period, was 25 (2024 - 24).

Registry Surgery Limited

Notes to the Abridged Financial Statements for the Period from 7 November 2024 to 31 July 2025

4	Tangible assets

	Total £
Cost or valuation
At 7 November 2024	524,359
Additions	52,095
Disposals	(357,417)
At 31 July 2025	219,037
Depreciation
At 7 November 2024	157,975
Charge for the period	18,691
Eliminated on disposal	(56,135)
At 31 July 2025	120,531
Carrying amount
At 31 July 2025	98,506
At 6 November 2024	366,384

5	Creditors: amounts falling due within one year

Creditors include bank loans which are secured of £Nil (2024 - £107,213).

6	Related party transactions

The company has taken advantage of the exemption available under Section 33 of FRS 102 Related Party Disclosures, and has not disclosed transactions or balances with related parties that are part of the group. This is on the grounds that it is a wholly-owned subsidiary of DNA Vetcare Limited, which prepares consolidated financial statements that are publicly available and include the results of the company.

The consolidated financial statements of DNA Vetcare Limited can be accessed online at Companies House.

Summary of transactions with parent

Included within other debtors is a loan to Old Registry DNA Vetcare Limited, the company's parent. At the balance sheet date, Old Registry DNA Vetcare Limtied owed the company £1,080,000 (2024 - £Nil).

Included within other debtors is a loan to DNA Vetcare Limited, the company's ultimate parent. At the balance sheet date, DNA Vetcare Limtied owed the company £249,186 (2024 - £Nil).
 

Registry Surgery Limited

Notes to the Abridged Financial Statements for the Period from 7 November 2024 to 31 July 2025

7	Parent and ultimate parent undertaking

The company's immediate parent is Old Registry DNA Vetcare Limited, incorporated in England and Wales.

 The ultimate parent is DNA Vetcare Limited, incorporated in England and Wales.

  These financial statements are available upon request from
105 Humber Road
Blackheath
London
SE3 7LW