Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06797967 Mr Colin Willson Ms Drazenka Tubin-Delic MRCVS iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06797967 2024-12-31 06797967 2025-12-31 06797967 2025-01-01 2025-12-31 06797967 frs-core:CurrentFinancialInstruments 2025-12-31 06797967 frs-core:FurnitureFittings 2025-12-31 06797967 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06797967 frs-core:FurnitureFittings 2024-12-31 06797967 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06797967 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 06797967 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06797967 frs-bus:SmallEntities 2025-01-01 2025-12-31 06797967 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06797967 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06797967 frs-core:ListedExchangeTraded 2025-12-31 06797967 frs-core:ListedExchangeTraded 2024-12-31 06797967 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 06797967 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-31 06797967 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-12-31 06797967 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 06797967 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 06797967 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 06797967 frs-bus:Director1 2025-01-01 2025-12-31 06797967 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06797967 frs-core:CurrentFinancialInstruments 1 2025-12-31 06797967 frs-countries:EnglandWales 2025-01-01 2025-12-31 06797967 2023-12-31 06797967 2024-12-31 06797967 2024-01-01 2024-12-31 06797967 frs-core:CurrentFinancialInstruments 2024-12-31 06797967 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06797967 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 06797967
Veterinary Public Health Association
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mumby Heppenstall
Chartered Accountants
Wellingore Hall
Wellingore
Lincoln
LN5 0HX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06797967
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 703 747
Investments 5 70,152 69,995
70,855 70,742
CURRENT ASSETS
Debtors 6 7,680 -
Cash at bank and in hand 10,061 9,220
17,741 9,220
Creditors: Amounts Falling Due Within One Year 7 (912 ) (707 )
NET CURRENT ASSETS (LIABILITIES) 16,829 8,513
TOTAL ASSETS LESS CURRENT LIABILITIES 87,684 79,255
NET ASSETS 87,684 79,255
Income and Expenditure Account 87,684 79,255
MEMBERS' FUNDS 87,684 79,255
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Colin Willson
Director
30th June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Veterinary Public Health Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 06797967 . The registered office is BVCA Headquarters, 17 The Glenmore Centre, Waterwells Bus Pk, Quedgeley, Gloucestershire, GL2 2AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 5% per annum on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 879
As at 31 December 2025 879
Depreciation
As at 1 January 2025 132
Provided during the period 44
As at 31 December 2025 176
Net Book Value
As at 31 December 2025 703
As at 1 January 2025 747
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Page 4
5. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 69,995
Disposals (5,000 )
Revaluations 5,157
As at 31 December 2025 70,152
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 70,152
As at 1 January 2025 69,995
6. Debtors
2025 2024
£ £
Due within one year
Subscriptions due 7,680 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 12 7
Accruals and deferred income 700 700
Payments on account 200 -
912 707
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4