Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2025-01-01 false providing veterinary services 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC332753 2025-01-01 2025-12-31 SC332753 2024-01-01 2024-12-31 SC332753 2025-12-31 SC332753 2024-12-31 SC332753 c:Director1 2025-01-01 2025-12-31 SC332753 d:PlantMachinery 2025-01-01 2025-12-31 SC332753 d:PlantMachinery 2025-12-31 SC332753 d:PlantMachinery 2024-12-31 SC332753 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC332753 d:ComputerEquipment 2025-01-01 2025-12-31 SC332753 d:CurrentFinancialInstruments 2025-12-31 SC332753 d:CurrentFinancialInstruments 2024-12-31 SC332753 d:Non-currentFinancialInstruments 2025-12-31 SC332753 d:Non-currentFinancialInstruments 2024-12-31 SC332753 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC332753 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC332753 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 SC332753 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 SC332753 d:ShareCapital 2025-12-31 SC332753 d:ShareCapital 2024-12-31 SC332753 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC332753 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC332753 c:FRS102 2025-01-01 2025-12-31 SC332753 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC332753 c:FullAccounts 2025-01-01 2025-12-31 SC332753 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC332753 6 2025-01-01 2025-12-31 SC332753 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: SC332753 VET PROFESSIONALS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
VET PROFESSIONALS LIMITED REGISTERED NUMBER: SC332753 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 1,398 |  | 2,026
Investments |  |  | 1 |  | -
|  |  | 1,399 |  | 2,026
Current assets |  |  |  |  |
Stocks |  | 7,078 |  | 10,806 |
Debtors: amounts falling due within one year |  | 6,198 |  | 5,624 |
Cash at bank and in hand |  | 8,150 |  | 15,367 |
|  | 21,426 |  | 31,797 |
Creditors: amounts falling due within one year |  | (8,275) |  | (19,420) |
Net current assets |  |  | 13,151 |  | 12,377
Total assets less current liabilities |  |  | 14,550 |  | 14,403
Creditors: amounts falling due after more than one year |  |  | - |  | (2,500)
Net assets |  |  | 14,550 |  | 11,903
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 14,549 |  | 11,902
|  |  | 14,550 |  | 11,903
Page 1
VET PROFESSIONALS LIMITED REGISTERED NUMBER: SC332753 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026.
Dr Sarah Caney
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
VET PROFESSIONALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Vet Professionals Limited is a private company limited by shares incorporated in Scotland. The registered office is 6 St Colme Street, Edinburgh, EH3 6AD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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.
| 2.2 | Going concern
The company continues to meet its day to day working capital requirements through performance improvements and the support of its directors. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
| 2.3 | Revenue
Turnover represents amounts receivable for goods and services provided in the normal course of business, net of VAT and trade discounts.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
VET PROFESSIONALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | Straight line
|  |  |  | Computer equipment | - | 20% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 4
VET PROFESSIONALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Total
|  | £
| Cost or valuation |
| At 1 January 2025 | 10,959
| At 31 December 2025 | 10,959
| Depreciation |
| At 1 January 2025 | 8,933
| Charge for the year on owned assets | 628
| At 31 December 2025 | 9,561
| Net book value |
| At 31 December 2025 | 1,398
| At 31 December 2024 | 2,026
Page 5
VET PROFESSIONALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| Additions | 1
| At 31 December 2025 | 1
Page 6
VET PROFESSIONALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,810 | 5,624
| Deferred taxation | 1,388 | -
|  | 6,198 | 5,624
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,500 | 6,000
| Amounts owed to group undertakings | 1 | -
| Other creditors | 1,022 | 7,576
| Accruals and deferred income | 4,752 | 5,844
|  | 8,275 | 19,420
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 2,500
|  | - | 2,500
Page 7