REGISTERED NUMBER: 06057395 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Belle Vue Vets Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Reid

Mr R J Todd

Mr I R Steele

Mr J B Kerr

Ms C A Jahnsdorf

SECRETARY:

Mr R J Todd

REGISTERED OFFICE:

Syke Park

Syke Road

Wigton

Cumbria

CA7 9NE

REGISTERED NUMBER:

06057395 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

601,152

584,407

Investments

6

1

1

601,153

584,408

CURRENT ASSETS

Stocks

213,454

194,883

Debtors

7

546,930

498,083

Cash at bank and in hand

382,664

299,345

1,143,048

992,311

CREDITORS

Amounts falling due within one year

8

655,993

596,935

NET CURRENT ASSETS

487,055

395,376

TOTAL ASSETS LESS CURRENT LIABILITIES

1,088,208

979,784

CREDITORS

Amounts falling due after more than one year

9

(203,961

)

(275,704

)

PROVISIONS FOR LIABILITIES

(44,008

)

(33,436

)

NET ASSETS

840,239

670,644

CAPITAL AND RESERVES

Called up share capital

750

750

Capital redemption reserve

450

450

Retained earnings

839,039

669,444

840,239

670,644

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 directors acknowledge their 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 Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

Mr A J Reid - Director

Mr R J Todd - Director

Ms C A Jahnsdorf - Director

Mr J B Kerr - Director

Mr I R Steele - Director

1.	STATUTORY INFORMATION

Belle Vue Vets 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.

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, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

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.

Freehold property

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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.

Post balance sheet event

After the balance sheet date, the company was involved in a transaction to purchase 150 A Ordinary shares back from the estate of director Miss A Walker. The purchase of own shares resulted in a reduction in reserves of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2025 - 40 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

348,000

AMORTISATION

At 1 April 2025

and 31 March 2026

348,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

325,113

514,732

16,179

157,810

1,013,834

Additions

-

126,128

-

-

126,128

Disposals

-

-

-

(46,515

)

(46,515

)

At 31 March 2026

325,113

640,860

16,179

111,295

1,093,447

DEPRECIATION

At 1 April 2025

-

321,758

9,565

98,104

429,427

Charge for year

-

79,776

1,576

10,559

91,911

Eliminated on disposal

-

-

-

(29,043

)

(29,043

)

At 31 March 2026

-

401,534

11,141

79,620

492,295

NET BOOK VALUE

At 31 March 2026

325,113

239,326

5,038

31,675

601,152

At 31 March 2025

325,113

192,974

6,614

59,706

584,407

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

532,334

484,191

Other debtors

14,596

13,892

546,930

498,083

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

74,781

77,819

Trade creditors

250,825

236,488

Taxation and social security

321,840

275,147

Other creditors

8,547

7,481

655,993

596,935

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

203,961

275,704

10.	RELATED PARTY DISCLOSURES

The company owes the directors £nil (2025 - £nil) at the year end. During the year advances of £487,800 (2025 - £455,800) were made and repayments of £487,800 (2025 - 415,800) were made by the directors to the company.

Lloyds Bank Plc holds a fixed and floating charge over the property of the company in relation to the mortgages taken out by Ms C A Jahnsdorf, Mr J B Kerr and Mr I R Steele.