DVH Veterinary Sales Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06850711

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,682		17,449

			13,682		17,449
CURRENT ASSETS
Stocks		174,129		174,878
Debtors	5	224,154		276,508
Cash at bank and in hand		1,016		10,219

		399,299		461,605
Creditors: Amounts Falling Due Within One Year	6	(279,508 )		(330,317 )

NET CURRENT ASSETS (LIABILITIES)			119,791		131,288

TOTAL ASSETS LESS CURRENT LIABILITIES			133,473		148,737

Creditors: Amounts Falling Due After More Than One Year	7		(37,243 )		(55,935 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,441 )		(3,204 )

NET ASSETS			93,789		89,598

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			93,787		89,596

SHAREHOLDERS' FUNDS			93,789		89,598

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DVH Veterinary Sales Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Victoria Henderson Director	Mr Duncan Henderson Director
5 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DVH Veterinary Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06850711 . The registered office is Daresdown Farm, Hockworthy, Wellington, TA21 0NP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing balance
Fixtures & Fittings	33.33% and 25% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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DVH Veterinary Sales Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 10)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	12,498	47,348	59,846
Additions	-	1,232	1,232

As at 31 March 2026	12,498	48,580	61,078

Depreciation
As at 1 April 2025	5,272	37,125	42,397
Provided during the period	1,806	3,193	4,999

As at 31 March 2026	7,078	40,318	47,396

Net Book Value
As at 31 March 2026	5,420	8,262	13,682

As at 1 April 2025	7,226	10,223	17,449

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	117,149	161,966
Prepayments and accrued income	10,051	4,662
Other debtors	10,291	10,966
VAT	270	-
Amounts owed by group undertakings	86,393	98,914

	224,154	276,508

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DVH Veterinary Sales Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	145,289	219,514
Bank loans and overdrafts	68,526	50,585
Other loans	3,100	7,500
Corporation tax	29,252	25,042
Other taxes and social security	5,313	5,069
VAT	-	3,371
Pension creditor	833	586
Credit card	2,739	5,663
Accruals and deferred income	1,965	2,011
Directors' loan accounts	44	57
Amounts owed to parent undertaking	22,447	10,919

	279,508	330,317

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	37,243	55,935

8. Related Party Transactions

During the year, the company maintained loan accounts with fellow group companies. The loans are interest free and repayable on demand. At the balance sheet date the net amount due to the company by the group companies was £86,393 (2025: £98,914).

During the year, the company maintained a loan account with its parent company. The loan is interest free and repayable on demand. At the balance sheet date the net amount owed by the company to its parent company was £22,447 (2025: £10,919).

During the year, the company maintained a loan account with the director. The loan is interest free and repayable on demand. At the year end, the balance due by the company was £44 (2025: £57).

During the year, the company maintained a loan account with a family member. The loan is interest free and repayable on demand. At the year end, the balance due by the company was £3,100 (2025: £7,500).

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Daresdown Holdings Limited . Daresdown Holdings Limited was incorporated in England and Wales.

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