Registration number: 08913266

Visiting Vet Specialists Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Visiting Vet Specialists Ltd

(Registration number: 08913266)
Balance Sheet as at 28 February 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	3		46,088		61,380
Current assets
Debtors	4	737,826		749,227
Cash at bank and in hand		247,058		182,412
		984,884		931,639
Creditors: Amounts falling due within one year	5	(78,167)		(74,159)
Net current assets			906,717		857,480
Total assets less current liabilities			952,805		918,860
Provisions for liabilities			(11,562)		(15,319)
Net assets			941,243		903,541
Capital and reserves
Called up share capital		1		1
Profit and loss account		941,242		903,540
Total equity			941,243		903,541

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	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 director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 July 2026
 

......................................... Miss C. Sturgeon Director

Visiting Vet Specialists Ltd

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Fixtures and fittings	15% straight line
Computer equipment	25% straight line

Share capital

Ordinary shares are classified as equity.

Visiting Vet Specialists Ltd

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

3	Tangible assets

	Computer and office equipment £	Motor vehicles  £	Plant and equipment £	Total £
Cost or valuation
At 1 March 2025	4,499	65,000	30,706	100,205
At 28 February 2026	4,499	65,000	30,706	100,205
Depreciation
At 1 March 2025	4,297	16,250	18,278	38,825
Charge for the year	202	12,188	2,902	15,292
At 28 February 2026	4,499	28,438	21,180	54,117
Carrying amount
At 28 February 2026	-	36,562	9,526	46,088
At 28 February 2025	202	48,750	12,428	61,380

4

Debtors

	2026 £	2025 £
Trade debtors	31,526	43,000
Amounts owed by related parties	705,000	705,000
Prepayments	1,300	1,227
	737,826	749,227

Visiting Vet Specialists Ltd

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026

5

Creditors

	2026 £	2025 £
Due within one year
Taxation and social security	51,242	29,072
Other creditors	26,925	45,087
	78,167	74,159