Registration number: 10354388

Equus Vets Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Equus Vets Ltd

(Registration number: 10354388)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	29,362
Tangible assets	5	-	54,883
		-	84,245
Current assets
Stocks		-	27,570
Debtors		250	80,783
Cash at bank and in hand		-	158,464
		250	266,817
Creditors: Amounts falling due within one year	6	-	(96,411)
Net current assets		250	170,406
Total assets less current liabilities		250	254,651
Creditors: Amounts falling due after more than one year	7	-	(86,166)
Provisions for liabilities		-	(13,721)
Net assets		250	154,764
Capital and reserves
Called up share capital		250	250
Profit and loss account		-	154,514
Total equity		250	154,764

Equus Vets Ltd

(Registration number: 10354388)
Abridged Balance Sheet as at 31 December 2025

For the financial year 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 year 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 21 September 2026
 

Mr H N Webb

Director

Equus Vets Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
64 Fore Street
North Tawton
Devon
EX20 2DT

These financial statements were authorised for issue by the director on 21 September 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.

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.

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
Office equipment	15% 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.

Equus Vets Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

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	10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 10).

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	113,659
Disposals	(113,659)
At 31 December 2025	-
Amortisation
At 1 January 2025	84,297
Amortisation eliminated on disposals	(84,297)
At 31 December 2025	-
Carrying amount
At 31 December 2025	-
At 31 December 2024	29,362

Equus Vets Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Total £
Cost or valuation
At 1 January 2025	135,187
Additions	8,772
Disposals	(143,959)
At 31 December 2025	-
Depreciation
At 1 January 2025	80,304
Eliminated on disposal	(80,304)
At 31 December 2025	-
Carrying amount
At 31 December 2025	-
At 31 December 2024	54,883

6	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £nil (2024 - £13,479).

7	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £nil (2024 - £86,167).

Creditors include bank loans repayable by instalments of £nil (2024 - £32,252) due after more than five years.