Registration number: 05382269

Hawthorn Veterinary Practice Limited

Contents

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

Hawthorn Veterinary Practice Limited

(Registration number: 05382269)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	454,231	318,601
Current assets
Stocks		103,436	66,020
Debtors		44,408	52,141
Cash at bank and in hand		367,509	379,644
		515,353	497,805
Creditors: Amounts falling due within one year		(391,385)	(370,729)
Net current assets		123,968	127,076
Total assets less current liabilities		578,199	445,677
Creditors: Amounts falling due after more than one year		(177,884)	(107,215)
Provisions for liabilities		(75,696)	(54,049)
Net assets		324,619	284,413
Capital and reserves
Called up share capital		160	160
Profit and loss account		324,459	284,253
Total equity		324,619	284,413

Hawthorn Veterinary Practice Limited

(Registration number: 05382269)
Abridged Balance Sheet as at 31 March 2026

For the financial year ending 31 March 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 31 August 2026 and signed on its behalf by:
 

Mr J C C Underwood

Director

Mrs A R Underwood

Director

Hawthorn Veterinary Practice Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 31 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.

Hawthorn Veterinary Practice Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 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
Improvements to property	Over term of the lease
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance

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	20 years straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 38 (2025 - 33).

Hawthorn Veterinary Practice Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Total £
Cost or valuation
At 1 April 2025	300,500
At 31 March 2026	300,500
Amortisation
At 1 April 2025	300,500
At 31 March 2026	300,500
Carrying amount
At 31 March 2026	-

5	Tangible assets

	Total £
Cost or valuation
At 1 April 2025	796,352
Additions	196,938
At 31 March 2026	993,290
Depreciation
At 1 April 2025	477,751
Charge for the year	61,308
At 31 March 2026	539,059
Carrying amount
At 31 March 2026	454,231
At 31 March 2025	318,601

6	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £358,393 (2025 - £416,413).

Hawthorn Veterinary Practice Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

7	Related party transactions

Advances to directors

Summary of transactions with other related parties

Firsland Farm Limited
 The amount owed to Firsland Farm Limited at the year end was £21,911 (2025 - £7,000). The companies are
considered related parties because they have common directors who are able to exercise significant influence
over the financial and operating decisions of both entities.

8	Parent and ultimate parent undertaking

The ultimate controlling party is Mr J & Mrs A Underwood.