Registration number: 14649948

Scott Veterinary Clinic Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Scott Veterinary Clinic Ltd

(Registration number: 14649948)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	1,991,111	2,101,739
Tangible assets	5	271,977	263,973
Investments	6	-	100
		2,263,088	2,365,812
Current assets
Stocks		161,227	153,154
Debtors		77,303	68,750
Cash at bank and in hand		415,597	264,031
		654,127	485,935
Creditors: Amounts falling due within one year	7	(756,684)	(736,634)
Net current liabilities		(102,557)	(250,699)
Total assets less current liabilities		2,160,531	2,115,113
Creditors: Amounts falling due after more than one year	8	(1,522,889)	(1,603,530)
Provisions for liabilities		(26,743)	(22,286)
Net assets		610,899	489,297
Capital and reserves
Called up share capital		67	67
Share premium reserve		398,993	398,993
Profit and loss account		211,839	90,237
Total equity		610,899	489,297

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.

	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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Scott Veterinary Clinic Ltd

(Registration number: 14649948)
Abridged Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 4 August 2026 and signed on its behalf by:
 

Dr V Farbon

Director

Mrs C J Bennett

Director

Mrs A Revill

Director

Mrs T I E Clift

Director

Scott Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
405 Goldington Road
Bedford
Bedfordshire
MK41 0DS

These financial statements were authorised for issue by the Board on 4 August 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged 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 the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred 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 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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Scott Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

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:

Asset class	Depreciation method and rate
Freehold property	2% straight line
Leasehold improvements	Over the term of the lease
Plant and machinery	25% reducing balance
Fixtures and fittings	10% reducing balance
Computer equipment	33.3% straight line
Motor vehicles	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 20 years

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 60 (2025 - 55).

Scott Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Total £
Cost or valuation
At 1 April 2025	2,212,515
At 31 March 2026	2,212,515
Amortisation
At 1 April 2025	110,776
Amortisation charge	110,628
At 31 March 2026	221,404
Carrying amount
At 31 March 2026	1,991,111
At 31 March 2025	2,101,739

5	Tangible assets

	Total £
Cost or valuation
At 1 April 2025	562,476
Additions	53,234
At 31 March 2026	615,710
Depreciation
At 1 April 2025	298,503
Charge for the year	45,230
At 31 March 2026	343,733
Carrying amount
At 31 March 2026	271,977
At 31 March 2025	263,973

6	Investments

	Total £
Carrying amount
At 31 March 2026	-
At 31 March 2025	100