Calne Veterinary Centre Ltd

Contents

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

Calne Veterinary Centre Ltd

(Registration number: 08214201)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	41,434	47,353
Tangible assets	5	8,142	17,435
		49,576	64,788
Current assets
Stocks		58,801	52,544
Debtors		78,475	98,861
Cash at bank and in hand		25,675	65,502
		162,951	216,907
Creditors: Amounts falling due within one year		(88,739)	(79,448)
Net current assets		74,212	137,459
Total assets less current liabilities		123,788	202,247
Creditors: Amounts falling due after more than one year		(19,118)	-
Provisions for liabilities		(789)	(3,033)
Net assets		103,881	199,214
Capital and reserves
Called up share capital		100	100
Profit and loss account		103,781	199,114
Total equity		103,881	199,214

Calne Veterinary Centre Ltd

(Registration number: 08214201)
Abridged Balance Sheet as at 31 January 2026

For the financial year ending 31 January 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 director acknowledges her 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 Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 15 October 2026
 

Dr I De Best

Director

Calne Veterinary Centre Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales (Registered number 08214201).

The address of its registered office is:
245 Oxford Road
Calne
Wiltshire
SN11 8RT

These financial statements were authorised for issue by the director on 15 October 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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow to the entity, and specific criteria have been met for each of the company activities.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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.

Calne Veterinary Centre Ltd

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

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
Furniture, fittings and equipment	15% Straight line

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	5% Straight line

Stocks

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

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2025 - 9).

Calne Veterinary Centre Ltd

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

4	Intangible assets

	Total £
Cost or valuation
At 1 February 2025	118,393
At 31 January 2026	118,393
Amortisation
At 1 February 2025	71,040
Amortisation charge	5,919
At 31 January 2026	76,959
Carrying amount
At 31 January 2026	41,434
At 31 January 2025	47,353

5	Tangible assets

	Total £
Cost or valuation
At 1 February 2025	138,546
Additions	458
At 31 January 2026	139,004
Depreciation
At 1 February 2025	121,111
Charge for the year	9,751
At 31 January 2026	130,862
Carrying amount
At 31 January 2026	8,142
At 31 January 2025	17,435

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 £43,891 (2025 - £62,405). These figures are in respect of operating leases.

Calne Veterinary Centre Ltd

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

7	Related party transactions

Advances to directors

Dr I De Best During the period Dr I De Best went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £70,009 (2025 - £76,564). At the year end the amount outstanding from Dr I De Best was £42,893 (2025 - £60,192). Interest has been charged at the commercial rate.