IRIS Accounts Production v26.1.10.61 SC501520 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false A - Ordinary shares 1.00000 B - Ordinary shares 1.00000 A - Ordinary shares 1.00000 B - Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC501520 2025-03-31 SC501520 2026-03-31 SC501520 2025-04-01 2026-03-31 SC501520 2024-03-31 SC501520 2024-04-01 2025-03-31 SC501520 2025-03-31 SC501520 ns15:Scotland 2025-04-01 2026-03-31 SC501520 ns14:PoundSterling 2025-04-01 2026-03-31 SC501520 ns10:Director1 2025-04-01 2026-03-31 SC501520 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC501520 ns10:SmallEntities 2025-04-01 2026-03-31 SC501520 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC501520 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC501520 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC501520 ns10:FullAccounts 2025-04-01 2026-03-31 SC501520 1 2025-04-01 2026-03-31 SC501520 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 SC501520 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 SC501520 ns10:Director2 2025-04-01 2026-03-31 SC501520 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC501520 ns5:CurrentFinancialInstruments 2026-03-31 SC501520 ns5:CurrentFinancialInstruments 2025-03-31 SC501520 ns5:Non-currentFinancialInstruments 2026-03-31 SC501520 ns5:Non-currentFinancialInstruments 2025-03-31 SC501520 ns5:ShareCapital 2026-03-31 SC501520 ns5:ShareCapital 2025-03-31 SC501520 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC501520 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC501520 ns5:NetGoodwill 2025-04-01 2026-03-31 SC501520 ns5:NetGoodwill 2025-03-31 SC501520 ns5:NetGoodwill 2026-03-31 SC501520 ns5:NetGoodwill 2025-03-31 SC501520 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-03-31 SC501520 ns5:PlantMachinery 2025-03-31 SC501520 ns5:FurnitureFittings 2025-03-31 SC501520 ns5:ComputerEquipment 2025-03-31 SC501520 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 SC501520 ns5:PlantMachinery 2025-04-01 2026-03-31 SC501520 ns5:FurnitureFittings 2025-04-01 2026-03-31 SC501520 ns5:ComputerEquipment 2025-04-01 2026-03-31 SC501520 ns5:LongLeaseholdAssets ns5:LandBuildings 2026-03-31 SC501520 ns5:PlantMachinery 2026-03-31 SC501520 ns5:FurnitureFittings 2026-03-31 SC501520 ns5:ComputerEquipment 2026-03-31 SC501520 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-03-31 SC501520 ns5:PlantMachinery 2025-03-31 SC501520 ns5:FurnitureFittings 2025-03-31 SC501520 ns5:ComputerEquipment 2025-03-31 SC501520 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 SC501520 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-04-01 2026-03-31 SC501520 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2026-03-31 SC501520 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 SC501520 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 SC501520 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC501520 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 SC501520 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-31 SC501520 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 SC501520 ns10:OrdinaryShareClass2 2026-03-31 SC501520 ns10:OrdinaryShareClass3 2026-03-31

REGISTERED NUMBER: SC501520 (Scotland)

| AVALON VETERINARY CLINIC LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2026 |

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

Company Information | 1 |

Chartered Certified Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

AVALON VETERINARY CLINIC LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DIRECTORS: | G Pate

| A Pate

| REGISTERED OFFICE: | 4 Royal Crescent

| Glasgow

| G3 7SL

| BUSINESS ADDRESS: | 5/6 Cloberfield Industrial Estate

| Milngavie

| Glasgow

| G62 7LN

| REGISTERED NUMBER: | SC501520 (Scotland)

| ACCOUNTANTS: | russell + russell

| Chartered Certified Accountants

| 4 Royal Crescent

| Glasgow

| G3 7SL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

AVALON VETERINARY CLINIC LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Avalon Veterinary Clinic Ltd for the year ended 31st March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Avalon Veterinary Clinic Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Avalon Veterinary Clinic Ltd and state those matters that we have agreed to state to the Board of Directors of Avalon Veterinary Clinic Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Avalon Veterinary Clinic Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Avalon Veterinary Clinic Ltd. You consider that Avalon Veterinary Clinic Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Avalon Veterinary Clinic Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

russell + russell

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

22nd July 2026

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

BALANCE SHEET

31ST MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 19,645 |  | 21,797 |  |

19,645 |  | 21,797 |  |

CURRENT ASSETS

Stocks | 18,186 |  | 17,797 |  |

Debtors | 6 | 19,250 |  | 19,000 |  |

Cash at bank and in hand | 57,709 |  | 82,358 |  |

95,145 |  | 119,155 |  |

CREDITORS

Amounts falling due within one year | 7 | 143,832 |  | 124,143 |  |

NET CURRENT LIABILITIES | (48,687 | ) | (4,988 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (29,042 | ) | 16,809 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (13,416 | ) | (13,498 | ) |

PROVISIONS FOR LIABILITIES | (2,503 | ) | (3,727 | ) |

NET LIABILITIES | (44,961 | ) | (416 | ) |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | (45,061 | ) | (516 | ) |

SHAREHOLDERS' FUNDS | (44,961 | ) | (416 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

BALANCE SHEET - continued

31ST MARCH 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th July 2026 and were signed on its behalf by:

A Pate - Director

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| Avalon Veterinary Clinic Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The company had negative reserves of £44,961 as at 31st March 2026. Included in creditors are loans from directors totalling £78,221. It has been agreed that these loans will not be repaid to the detriment of the company's ability to trade. The directors believe that the company has adequate resources and support to continue to operate for the foreseeable future.

| Turnover

| The turnover shown in the profit and loss account represents the fee value of veterinary services rendered and the sales value of the goods supplied during the year, exclusive of Value Added Tax.

| Goodwill

| Goodwill arising on the acquisition of businesses, representing any excess of the fair value of the consideration given over the fair value of the identifiable assets and liabilities acquired, is capitalised and written off on a straight line basis over its useful economic life of 10 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Leasehold property |  | - |  | 33% straight line |  |

| Clinic equipment |  | - |  | 20 - 25% straight line |  |

| Furniture and fittings |  | - |  | 20% straight line |  |

| Computer equipment |  | - |  | 20 - 25% straight line |  |

| Stocks

| Stocks and work in progress are stated at the lower of cost and net realisable value.

| Cost is determined using the first-in, first-out method. The cost of stocks comprises the direct expenditure directly attributable to bringing the stocks to their present location and condition. The cost of work in progress includes all direct expenditure and an appropriate proportion of overheads.

| Net realisable value is based on the estimated selling price less any further costs expected to be incurred to completion and disposal.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2025 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 76,000 |  |

| AMORTISATION

| At 1st April 2025

| and 31st March 2026 | 76,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  |

| At 31st March 2025 | - |  |

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | Clinic |  | and |  | Computer |

| leasehold |  | equipment |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st April 2025 | 13,400 |  | 40,996 |  | 1,659 |  | 3,953 |  | 60,008 |  |

| Additions | - |  | 2,871 |  | - |  | 916 |  | 3,787 |  |

| At 31st March 2026 | 13,400 |  | 43,867 |  | 1,659 |  | 4,869 |  | 63,795 |  |

| DEPRECIATION

| At 1st April 2025 | 13,400 |  | 21,423 |  | 1,003 |  | 2,385 |  | 38,211 |  |

| Charge for year | - |  | 5,263 |  | 240 |  | 436 |  | 5,939 |  |

| At 31st March 2026 | 13,400 |  | 26,686 |  | 1,243 |  | 2,821 |  | 44,150 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  | 17,181 |  | 416 |  | 2,048 |  | 19,645 |  |

| At 31st March 2025 | - |  | 19,573 |  | 656 |  | 1,568 |  | 21,797 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Clinic

| equipment

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 16,950 |  |

| DEPRECIATION

| At 1st April 2025 | 1,402 |  |

| Charge for year | 3,390 |  |

| At 31st March 2026 | 4,792 |  |

| NET BOOK VALUE

| At 31st March 2026 | 12,158 |  |

| At 31st March 2025 | 15,548 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 12,550 |  | 11,170 |  |

| Other debtors | 6,700 |  | 7,830 |  |

19,250 |  | 19,000 |  |

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 3,139 |  | 2,803 |  |

| Trade creditors | 23,333 |  | 24,808 |  |

| Taxation and social security | 32,933 |  | 38,755 |  |

| Other creditors | 84,427 |  | 57,777 |  |

143,832 |  | 124,143 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 10,360 |  | 13,498 |  |

| Other creditors | 3,056 |  | - |  |

13,416 |  | 13,498 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts falling due within one year or on demand:

| Other loans | 1,667 |  | - |  |

| Amounts falling due between one and two years:

| Other loans - 1-2 years | 1,667 |  | - |  |

| Amounts falling due between two and five years:

| Other loans - 2-5 years | 1,389 |  | - |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 13,499 |  | 16,301 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 50 | A - Ordinary shares | £1 | 50 |  | 50 |  |

| 50 | B - Ordinary shares | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

AVALON VETERINARY CLINIC LTD (REGISTERED NUMBER: SC501520)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

12. | OTHER FINANCIAL COMMITMENTS

| The company has future operating lease commitments of £4,400 (2025: £22,000).

13. | ULTIMATE CONTROLLING PARTY

| The company was under the control of G Pate and A Pate throughout the current period.