Roadhouse Vets Ltd

Contents

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

Roadhouse Vets Ltd

(Registration number: SC836740)
Abridged Balance Sheet as at 28 February 2026

	Note	2026 £
Fixed assets
Tangible assets	4	150,872
Current assets
Stocks	5	17,865
Debtors		21,824
Cash at bank and in hand		42,120
		81,809
Creditors: Amounts falling due within one year	6	(203,613)
Net current liabilities		(121,804)
Total assets less current liabilities		29,068
Creditors: Amounts falling due after more than one year	7	(32,725)
Net liabilities		(3,657)
Capital and reserves
Called up share capital		2
Profit and loss account		(3,659)
Total equity		(3,657)

Roadhouse Vets Ltd

(Registration number: SC836740)
Abridged Balance Sheet as at 28 February 2026

For the financial period ending 28 February 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 period 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.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:
 

Mrs C S Gale

Director

Mrs R T Webster

Director

Roadhouse Vets Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 February 2025 to 28 February 2026

1	General information

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

The address of its registered office is:
89 Burnfoot Road
Hawick
Scottish Borders
TD9 8EJ

These financial statements were authorised for issue by the Board on 5 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.

Disclosure of long or short period

These accounts have been prepared for a period of one year and one month as this is the first year post incorporation.

Going concern

Of the liabilties outstanding at 28 February 2026, an amount is owed to the directors. The directors have confirmed that they will not seek repayment of this amount until the company has sufficient funds to do so. Therefore the company will have sufficient funding to enable it to continue trading for at least one year from the date of approval of these accounts.

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.

Roadhouse Vets Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 February 2025 to 28 February 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
Short leasehold and buildings	20% straight line
Plant and machinery	20% straight line
Office equipment	33% straight line
Computer equipment	33% straight line

Stocks

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

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 6.

4	Tangible assets

	Total £
Cost or valuation
Additions	160,199
At 28 February 2026	160,199
Depreciation
Charge for the period	9,327
At 28 February 2026	9,327
Carrying amount
At 28 February 2026	150,872

Included within the net book value of land and buildings above is £63,710 in respect of short leasehold land and buildings.
 

Roadhouse Vets Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 February 2025 to 28 February 2026

5

Stocks

	2026 £
Stock	17,865

Roadhouse Vets Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 February 2025 to 28 February 2026

6	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £8,646.

7	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £32,725.