Registration number: 06552023

Capital Veterinary Services Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 4

Capital Veterinary Services Limited

(Registration number: 06552023)
Abridged Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	8,036	10,046
Other financial assets	5	88,568	78,139
		96,604	88,185
Current assets
Debtors		15,743	14,933
Cash at bank and in hand		96,438	71,504
		112,181	86,437
Creditors: Amounts falling due within one year		(56,520)	(57,479)
Net current assets		55,661	28,958
Total assets less current liabilities		152,265	117,143
Provisions for liabilities		(4,127)	(2,027)
Net assets		148,138	115,116
Capital and reserves
Called up share capital		200	200
Profit and loss account		147,938	114,916
Total equity		148,138	115,116

Capital Veterinary Services Limited

(Registration number: 06552023)
Abridged Balance Sheet as at 30 April 2026

For the financial year ending 30 April 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.

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

Dr E Mullineaux

Company secretary and director

Dr P Scott

Director

Capital Veterinary Services Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

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:
6 Angrouse Court
Angrouse Lane
Mullion
Helston
Cornwall
TR12 7JA
England

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 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 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:

Capital Veterinary Services Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance

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. The fair value used for listed equity shares and bonds is the closing market price at the balance sheet date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Tangible assets

	Total £
Cost or valuation
At 1 May 2025	38,218
At 30 April 2026	38,218
Depreciation
At 1 May 2025	28,172
Charge for the year	2,010
At 30 April 2026	30,182
Carrying amount
At 30 April 2026	8,036
At 30 April 2025	10,046

5	Other financial assets (current and non-current)

	Total £
Non-current financial assets
Cost or valuation
At 1 May 2025	78,139
Fair value adjustments	9,913
Additions	12,605
Disposals	(12,089)
At 30 April 2026	88,568
Carrying amount
At 30 April 2026	88,568