REGISTERED NUMBER: 05097345 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Borden Lane Vet Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss H S Vendelbo

SECRETARY:

Mrs L Deadman

REGISTERED OFFICE:

3 Borden Lane

Sittingbourne

Kent

ME10 1BT

REGISTERED NUMBER:

05097345 (England and Wales)

ACCOUNTANTS:

Beverton & Co.

Chartered Accountants

Maybrook House

York Street

Dover

Kent

CT17 9FA

FIXED ASSETS

Intangible assets

4

143,682

143,682

Tangible assets

5

57,966

56,646

201,648

200,328

CURRENT ASSETS

Stocks

16,870

19,138

Debtors

6

25,212

12,432

Cash at bank and in hand

349,578

334,505

391,660

366,075

CREDITORS

Amounts falling due within one year

7

134,756

118,764

NET CURRENT ASSETS

256,904

247,311

TOTAL ASSETS LESS CURRENT LIABILITIES

458,552

447,639

PROVISIONS FOR LIABILITIES

14,492

14,162

NET ASSETS

444,060

433,477

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

444,059

433,476

SHAREHOLDERS' FUNDS

444,060

433,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

Miss H S Vendelbo - Director

1.	STATUTORY INFORMATION

Borden Lane Vet Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill arises on the acquisition of the practice in April 2004 from its previous owner together with associated costs.

Goodwill is assumed to have an indefinite life and therefore the accounts depart from the specific requirements of the Companies Act 1985 Schedule 4 paragraph 21 to amortise goodwill over a finite life in order to give a true and fair value. The departure is in compliance with FRS10 'Goodwill and intangible assets'.

Goodwill is subject to an annual impairment review and whenever events or changes in circumstances indicate that the carrying value may not be recoverable an impairment charge is reflected in the profit and loss account.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

143,682

NET BOOK VALUE

At 31 March 2026

143,682

At 31 March 2025

143,682

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

233,572

Additions

12,526

At 31 March 2026

246,098

DEPRECIATION

At 1 April 2025

176,926

Charge for year

11,206

At 31 March 2026

188,132

NET BOOK VALUE

At 31 March 2026

57,966

At 31 March 2025

56,646

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

25,212

12,432

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

60,581

62,646

Taxation and social security

69,414

51,660

Other creditors

4,761

4,458

134,756

118,764