Registration number: 02982749

The British Veterinary Nursing Association Ltd

Contents

Company Information	1
Statement of Directors' Responsibilities	2
Independent Examination Report	3 to 4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 9

The British Veterinary Nursing Association Ltd

Company Information

Directors

Krishna Mistry Stephanie Worsley Sarah Holliday Helen Marie Stewart Declan Jones Nicola Jane Mcleod Hamish David Morrin Victoria Shaw Lyndsay Hughes Macauly Gatenby Daniel Lidgbird Emily Victoria Bacon

Company secretary

Nicola Jane Mcleod

Registered office

Suite 124 Arise Harlow Innovation Centre Maypole Boulevard Harlow Essex England CM17 9TX

Accountants

Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop Stortford Hertfordshire CM23 3AR

The British Veterinary Nursing Association Ltd

Statement of Directors' Responsibilities

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The British Veterinary Nursing Association Ltd

Independent Chartered Certified Accountants' Review Report

for the Year Ended 31 December 2025

We have reviewed the company’s financial statements for the year ended 31 December 2025, which comprise the profit and loss account, statement of comprehensive income, balance sheet, statement of changes in equity and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Directors’ Responsibility for the Financial Statements

As explained more fully in the Directors’ Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Accountants’ Responsibility

Our responsibility is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to review historical financial statements. ISRE 2400 (Revised) also requires us to comply with the ACCA Code of Ethics and Conduct.

Scope of the Assurance Review

A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures to those required under a compilation engagement. These primarily consist of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK). Accordingly, we do not express an audit opinion on these financial statements.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

•	so as to give a true and fair view of the state of the company’s affairs as at 31 December 2025, and of its profit for the year then ended;
•	in accordance with United Kingdom Generally Accepted Accounting Practice; and
•	in accordance with the requirements of the Companies Act 2006.

The British Veterinary Nursing Association Ltd

Use of our report

This report is made solely to the Company's directors, as a body, in accordance with the terms of our engagement letter dated 31 March 2026. Our review has been undertaken so that we may state to the company’s directors those matters we have agreed to state to them in a reviewer’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors as a body for our work, for this report or the conclusions we have formed.

......................................

Mansell & Co
Chartered Certified Accountants
5 Ducketts Wharf
South Street
Bishop Stortford
Hertfordshire
CM23 3AR

22 July 2026

The British Veterinary Nursing Association Ltd

(Registration number: 02982749)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	152	90
Current assets
Debtors	5	103,336	71,739
Cash at bank and in hand		393,765	311,535
		497,101	383,274
Creditors: Amounts falling due within one year	6	(171,076)	(160,676)
Net current assets		326,025	222,598
Net assets		326,177	222,688
Capital and reserves
Retained earnings		326,177	222,688
Shareholders' funds		326,177	222,688

For the financial 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.

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 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 22 July 2026 and signed on its behalf by:
 

......................................... Sarah Holliday Director

The British Veterinary Nursing Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
Suite 124 Arise Harlow Innovation Centre
Maypole Boulevard
Harlow
Essex
CM17 9TX
England

These financial statements were authorised for issue by the Board on 22 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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 income 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.

The British Veterinary Nursing Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

The British Veterinary Nursing Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Properties under construction  £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	7,548	141	4,068	11,757
Additions	-	-	133	133
At 31 December 2025	7,548	141	4,201	11,890
Depreciation
At 1 January 2025	7,535	139	3,993	11,667
Charge for the year	13	2	56	71
At 31 December 2025	7,548	141	4,049	11,738
Carrying amount
At 31 December 2025	-	-	152	152
At 31 December 2024	13	2	75	90

5

Debtors

Current	2025 £	2024 £
Trade debtors	26,613	6,314
Prepayments	56,538	36,577
Other debtors	20,185	28,848
	103,336	71,739

The British Veterinary Nursing Association Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	18,289	28,415
Taxation and social security	8,174	6,462
Accruals and deferred income	133,146	119,234
Other creditors	11,467	6,565
	171,076	160,676

7	Members' liability

The Association is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.