Godiva Veterinary Clinic Ltd

Contents

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

Godiva Veterinary Clinic Ltd

(Registration number: 07721506)
Abridged Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	194,131	221,866
Tangible assets	5	525,476	546,190
		719,607	768,056
Current assets
Stocks	6	72,633	74,684
Debtors		734,933	765,406
Cash at bank and in hand		299,732	229,969
		1,107,298	1,070,059
Creditors: Amounts falling due within one year		(246,661)	(294,244)
Net current assets		860,637	775,815
Total assets less current liabilities		1,580,244	1,543,871
Provisions for liabilities		(40,316)	(42,911)
Net assets		1,539,928	1,500,960
Capital and reserves
Called up share capital		120	120
Profit and loss account		1,539,808	1,500,840
Total equity		1,539,928	1,500,960

Godiva Veterinary Clinic Ltd

(Registration number: 07721506)
Abridged Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 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 director acknowledges his 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 Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 11 August 2026
 

Mr C Day

Director

Godiva Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 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:
207 Daventry Road
Cheylesmore
Coventry
West Midlands
CV3 5HH

These financial statements were authorised for issue by the director on 11 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 represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

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.

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 land and buildings	2% Straight line
Fixtures and fittings	15% Reducing balance

Godiva Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Goodwill

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

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	5% Straight line

Stocks

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 25 (2024 - 23).

Godiva Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 December 2024	554,670
At 30 November 2025	554,670
Amortisation
At 1 December 2024	332,805
Amortisation charge	27,734
At 30 November 2025	360,539
Carrying amount
At 30 November 2025	194,131
At 30 November 2024	221,866

5	Tangible assets

	Total £
Cost or valuation
At 1 December 2024	783,655
Additions	6,642
At 30 November 2025	790,297
Depreciation
At 1 December 2024	237,465
Charge for the year	27,356
At 30 November 2025	264,821
Carrying amount
At 30 November 2025	525,476
At 30 November 2024	546,190

Godiva Veterinary Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

6

Stocks

	2025 £	2024 £
Stock	72,633	74,684

7	Related party transactions

Advances to directors

Mr C Day During the period Mr C Day went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £51,950 (2024 - £7,869). At the year end the amount outstanding from Mr C Day was £32,778 (2024 - £1,226). Interest has been charged at the approved HMRC rate.