REGISTERED NUMBER: 16065521 (England and Wales)

Unaudited Financial Statements

for the Period

7 November 2024 to 31 March 2026

for

VCNA Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B T Faulkner

C J Roxburgh

R G Lucy

A G Hodges

C L Probert

REGISTERED OFFICE:

16 Ellesmere Road

Twickenham

TW1 2DL

REGISTERED NUMBER:

16065521 (England and Wales)

ACCOUNTANTS:

Pinfold & Co

8 Deben Mill Business Centre

Old Maltings Approach

Woodbridge

Suffolk

IP12 1BL

FIXED ASSETS

Tangible assets

4

95,479

CURRENT ASSETS

Stocks

17,263

Debtors

50,984

Cash at bank and in hand

47,814

116,061

CREDITORS

Amounts falling due within one year

(93,761

)

NET CURRENT ASSETS

22,300

TOTAL ASSETS LESS CURRENT LIABILITIES

117,779

CREDITORS

Amounts falling due after more than one year

(199,408

)

NET LIABILITIES

(81,629

)

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

7

(81,729

)

SHAREHOLDERS' FUNDS

(81,629

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 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.

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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the period ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

C J Roxburgh - Director

1.	STATUTORY INFORMATION

VCNA Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

The turnover represents net invoiced sales of services, excluding value added tax, arising from a veterinary practice.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

straight line over life of lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

99,601

At 31 March 2026

99,601

DEPRECIATION

Charge for period

4,122

At 31 March 2026

4,122

NET BOOK VALUE

At 31 March 2026

95,479

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

£

Within one year

30,000

Between one and five years

150,000

In more than five years

431,507

611,507

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

45

A Ordinary

£1

45

55

B Ordinary

£1

55

100

The company was incorporated with 100 Ordinary Shares they were redesignated as 45 A Ordinary shares and 55 B Ordinary shares on 16 March 2026.

7.

RESERVES

Retained

earnings

£

Deficit for the period

(81,729

)

At 31 March 2026

(81,729

)

8.	RELATED PARTY DISCLOSURES

At the balance sheet date related parties were owed £199,458 and related parties owed the company £10.

The loans from related parties are unsecured and interest free. The loan, shown over one year, is repayable five years from the anniversary of the date of the shareholders agreement.

During the year invoices, net of credit notes, were received for £170 from related parties.