Registration number: SC381595

Pet Health Scotland Limited

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Pet Health Scotland Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pet Health Scotland Limited for the year ended 31 March 2026 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Pet Health Scotland Limited, as a body, in accordance with the terms of our engagement letter dated 29 July 2022. Our work has been undertaken solely to prepare for your approval the accounts of Pet Health Scotland Limited and state those matters that we have agreed to state to the Board of Directors of Pet Health Scotland Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pet Health Scotland Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Pet Health Scotland Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pet Health Scotland Limited. You consider that Pet Health Scotland Limited 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 accounts of Pet Health Scotland Limited. 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 accounts.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

13 July 2026

Pet Health Scotland Limited

(Registration number: SC381595)
Balance Sheet as at 31 March 2026

		2026 £	2025 £
Fixed assets		600,845	600,845
Current assets		30,511	86,036
Prepayments and accrued income		13,609	31,428
Creditors: Amounts falling due within one year		(22,191)	(33,864)
Net current assets		21,929	83,600
Total assets less current liabilities		622,774	684,445
Creditors: Amounts falling due after more than one year		(425,640)	(436,625)
Accruals and deferred income		(1,831)	(1,647)
		195,303	246,173
Capital and reserves		195,303	246,173

Pet Health Scotland Limited

(Registration number: SC381595)
Balance Sheet as at 31 March 2026 (continued)

1	General information

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

The address of its registered office is:
Apex Veterinary Centre
Winchester Avenue
DENNY
FK6 6QE

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

3	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2026 £
D Paterson
Director loan	40,639	128,000	-	(168,639)	-	-
G S Hodgson
Director loan	40,638	128,000	-	(168,638)	-	-

2025	At 1 April 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2025 £
D Paterson
Director loan	-	169,000	-	(129,000)	639	40,639
G S Hodgson
Director loan	-	169,000	-	(129,000)	638	40,638

Directors' advances are repayable on demand.

Interest has been charges at a rate of 2.25% to March 2025, thereafter no interest has been charged on advances to directors.

Pet Health Scotland Limited

(Registration number: SC381595)
Balance Sheet as at 31 March 2026 (continued)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 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 provisions applicable to companies subject to the micro entities regime 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 July 2026 and signed on its behalf by:
 

......................................... G S Hodgson Director

......................................... D Paterson Director