13 false false false false false false false false false false true false false false false false false No description of principal activity 2025-05-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 10738013 2025-05-01 2026-04-30 10738013 2026-04-30 10738013 2025-04-30 10738013 2024-05-01 2025-04-30 10738013 2025-04-30 10738013 2024-04-30 10738013 core:FurnitureFittings 2025-05-01 2026-04-30 10738013 bus:RegisteredOffice 2025-05-01 2026-04-30 10738013 bus:LeadAgentIfApplicable 2025-05-01 2026-04-30 10738013 bus:Director1 2025-05-01 2026-04-30 10738013 core:FurnitureFittings 2025-04-30 10738013 core:FurnitureFittings 2026-04-30 10738013 core:WithinOneYear 2026-04-30 10738013 core:WithinOneYear 2025-04-30 10738013 core:AfterOneYear 2026-04-30 10738013 core:AfterOneYear 2025-04-30 10738013 core:ShareCapital 2026-04-30 10738013 core:ShareCapital 2025-04-30 10738013 core:SharePremium 2026-04-30 10738013 core:SharePremium 2025-04-30 10738013 core:RetainedEarningsAccumulatedLosses 2026-04-30 10738013 core:RetainedEarningsAccumulatedLosses 2025-04-30 10738013 core:FurnitureFittings 2025-04-30 10738013 bus:SmallEntities 2025-05-01 2026-04-30 10738013 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 10738013 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 10738013 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10738013 bus:FullAccounts 2025-05-01 2026-04-30 10738013 core:PlantMachinery 2025-05-01 2026-04-30 10738013 core:PlantMachinery 2025-04-30 10738013 core:PlantMachinery 2026-04-30
COMPANY REGISTRATION NUMBER: 10738013

Two By Two Veterinary Group Limited

Filleted Unaudited Financial Statements

30 April 2026

Two By Two Veterinary Group Limited

Financial Statements

Year ended 30 April 2026

Contents | Page

Officers and professional advisers | 1

Statement of financial position | 2

Notes to the financial statements | 4

Two By Two Veterinary Group Limited

Officers and Professional Advisers

Director | Dr A R Monchar

Registered office | 126a Palmers Road
| London
| Greater London
| N11 1SL

Accountants | Rose, Chartered Accountants

| 92a Bury Old Road
| Whitefield
| Manchester
| M45 6TQ

Two By Two Veterinary Group Limited

Statement of Financial Position

30 April 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 72,926 | 86,709

Current assets

Stocks | 26,611 |  | 24,192
Debtors | 6 | 177,302 |  | 118,483
Cash at bank and in hand | 12,862 |  | 1,903
| --------- |  | ---------
| 216,775 |  | 144,578

Creditors: amounts falling due within one year | 7 | 283,455 |  | 268,793
| --------- |  | ---------
Net current liabilities |  | 66,680 | 124,215
|  | -------- | ---------
Total assets less current liabilities |  | 6,246 | ( 37,506)

Creditors: amounts falling due after more than one year | 8 |  | 100,540 | 129,929
|  | --------- | ---------
Net liabilities |  | ( 94,294) | ( 167,435)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 1 | 1
Share premium account |  | 30,000 | 30,000
Profit and loss account |  | ( 124,295) | ( 197,436)
|  | --------- | ---------
Shareholder deficit |  | ( 94,294) | ( 167,435)
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Two By Two Veterinary Group Limited

Statement of Financial Position (continued)

30 April 2026
These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Dr A R Monchar |
Director |

Company registration number: 10738013

Two By Two Veterinary Group Limited

Notes to the Financial Statements

Year ended 30 April 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 126a Palmers Road, London, Greater London, N11 1SL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on the going concern basis as the director considers the company has adequate resources to continue in operational existence for the foreseeable future.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2025: 12 ).
5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 May 2025 | 107,188 | 68,332 | 175,520
Additions | – | 1,016 | 1,016
| --------- | -------- | ---------
At 30 April 2026 | 107,188 | 69,348 | 176,536
| --------- | -------- | ---------
Depreciation |  |  |
At 1 May 2025 | 35,858 | 52,953 | 88,811
Charge for the year | 10,700 | 4,099 | 14,799
| --------- | -------- | ---------
At 30 April 2026 | 46,558 | 57,052 | 103,610
| --------- | -------- | ---------
Carrying amount |  |  |
At 30 April 2026 | 60,630 | 12,296 | 72,926
| --------- | -------- | ---------
At 30 April 2025 | 71,330 | 15,379 | 86,709
| --------- | -------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 78,035 | 66,397
Other debtors | 99,267 | 52,086
| --------- | ---------
| 177,302 | 118,483
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 40,754 | 49,736
Trade creditors | 110,180 | 153,119
Social security and other taxes | 125,368 | 58,026
Other creditors | 7,153 | 7,912
| --------- | ---------
| 283,455 | 268,793
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 100,540 | 129,929
| --------- | ---------

9. Director's advances, credits and guarantees
Advances or credits have been granted by the company to its directors as follows:

|  | Opening balance | Amounts advanced | Amounts repaid | Closing balance
|  | £ | £ | £ | £
| Loan | 26,606 | 35,276 | – | 61,882