Registration number: 07469583

Heath Veterinary Clinic Ltd

Contents

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

Heath Veterinary Clinic Ltd

(Registration number: 07469583)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	203,685	247,309
Current assets
Stocks		20,820	29,101
Debtors		52,580	61,984
Cash at bank and in hand		497,260	441,087
		570,660	532,172
Creditors: Amounts falling due within one year	5	(219,422)	(249,588)
Net current assets		351,238	282,584
Total assets less current liabilities		554,923	529,893
Creditors: Amounts falling due after more than one year		-	(14,807)
Provisions for liabilities		(46,708)	(33,639)
Net assets		508,215	481,447
Capital and reserves
Called up share capital		100	100
Revaluation reserve		1,200	1,200
Profit and loss account		506,915	480,147
Total equity		508,215	481,447

Heath Veterinary Clinic Ltd

(Registration number: 07469583)
Abridged Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 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 15 June 2026 and signed on its behalf by:
 

Mrs S M Solomon

Director

Mr I Solomon

Director

Heath Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 1
176 London Road
Burgess Hill
West Sussex
RH15 8LS

These financial statements were authorised for issue by the Board on 15 June 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.

Heath Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Prior period errors

	Relating to the current period disclosed in these financial statements £	Relating to the prior period disclosed in these financial statements £	Relating to periods before the prior period disclosed in these financial statements £
Trade debtors understated	-	52,154	-
Turnover understated	-	43,462	-
VAT understated	-	8,692	-
Cash at bank and in hand understated	-	31,100	-
Trade debtors overstated	-	29,841	-
Bank interest receivable understated	-	1,259	-
HP liabilities understated	-	3,879	-
HP interest understated	-	3,879	-
Office equipment overstated	-	1,154	-
Depreciation of office equipment understated	-	1,154	-
Bank loans understated	-	509	-
Loan interest understated	-	509	-
Dividends understated	-	43,137	-
Share value overstated	-	43,137	-

Page 4

Heath Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

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 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
Freehold property	10% reducing balance
Leasehold improvements	Over the term of the lease
Plant and machinery	25% reducing balance
Computer equipment	25% reducing balance
Fixtures and fittings	25% reducing balance
Motor vehicles	20% reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2025 - 19).

Heath Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Total £
Cost or valuation
At 1 February 2025	516,369
Additions	12,020
Disposals	(1,366)
At 31 January 2026	527,023
Depreciation
At 1 February 2025	269,060
Charge for the year	54,934
Eliminated on disposal	(656)
At 31 January 2026	323,338
Carrying amount
At 31 January 2026	203,685
At 31 January 2025	247,309

5	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £4,409.

6	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 £247,223 (2025 - £297,223).

7	Related party transactions

Advances to directors

Mrs S M Solomon During the period Mrs S M Solomon went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £25,126 (2025 - £43,390). At the year end the amount outstanding from Mrs S M Solomon was £Nil (2025 - £42,715). Interest has been charged at HMRC's official rate.

Mr I Solomon During the period Mr I Solomon went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £Nil (2025 - £3,584). At the year end the amount outstanding from Mr I Solomon was £Nil (2025 - £3,584). Interest has been charged at HMRC's official rate.