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Registration number: 09208172

Equistar Veterinary Services Limited

trading as BioTe Veterinary Laboratories

Contents

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

Equistar Veterinary Services Limited

trading as BioTe Veterinary Laboratories

(Registration number: 09208172)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	48,908	54,753
Current assets
Stocks		27,898	21,847
Debtors		7,898	42,169
Cash at bank and in hand		7,849	20,104
		43,645	84,120
Creditors: Amounts falling due within one year		(23,261)	(15,271)
Net current assets		20,384	68,849
Total assets less current liabilities		69,292	123,602
Provisions for liabilities		23,638	21,448
Net assets		92,930	145,050
Capital and reserves
Called up share capital		100	100
Profit and loss account		92,830	144,950
Total equity		92,930	145,050

For the financial period ending 31 December 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 period 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 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 director on 11 August 2026
 

Mr C Pinkham

Director

Equistar Veterinary Services Limited

trading as BioTe Veterinary Laboratories

Notes to the Unaudited Abridged Financial Statements for the Period from 1 December 2024 to 31 December 2025

1	General information

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

The address of its registered office is:
Home Farm Offices
Home Farm Road
Wilton
Salisbury
SP2 8PJ

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.

Disclosure of long or short period

The accounting year has been extended to be a 13 month period. This is because the company has been sold after the financial year and the year end has been changed to be in line with the group.

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.

Equistar Veterinary Services Limited

trading as BioTe Veterinary Laboratories

Notes to the Unaudited Abridged Financial Statements for the Period from 1 December 2024 to 31 December 2025

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
Plant and machinery	20% reducing balance
Fixtures and fittings	15% reducing balance

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4 (2024 - 4).

4	Tangible assets

	Total £
Cost or valuation
At 1 December 2024	122,012
Additions	7,327
At 31 December 2025	129,339
Depreciation
At 1 December 2024	67,259
Charge for the period	13,172
At 31 December 2025	80,431
Carrying amount
At 31 December 2025	48,908
At 30 November 2024	54,753

5	Non adjusting events after the financial period

On 25 November 2025 100% of the share capital was acquired by Altano UK Limited.