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2022-02-02 2023-07-31 13887990 frs-bus:Original 1 2022-02-02 2023-07-31 13887990 frs-bus:Original frs-countries:EnglandWales 2022-02-02 2023-07-31
Registered number: 13887990
Vulcatech Belting EOT Limited
Unaudited Financial Statements
For the Period 2 February 2022 to 31 July 2023
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13887990
31 July 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 20,000
Investments 5 4,000,000
4,020,000
Creditors: Amounts Falling Due Within One Year 6 (2,864,300 )
NET CURRENT ASSETS (LIABILITIES) (2,864,300 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,155,700
NET ASSETS 1,155,700
Income and Expenditure Account 1,155,700
MEMBERS' FUNDS 1,155,700
For the period ending 31 July 2023 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 Income and Expenditure Account.
On behalf of the board
Mr Steven Pledger
Director
20 October 2023
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Vulcatech Belting EOT Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 13887990 . The registered office is Unit 3 North Lynn Business Village Bergen Way, North Lynn Industrial Estate, King's Lynn, PE30 2JG.
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. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initally measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of nil years.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
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2.4. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.5. Taxation
Taxation for the 31 July 2023 comprises current and deferred tax. Tax is recognised in the Income and Expenditure Account except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL
-
4. Intangible Assets
Other
£
Cost
As at 2 February 2022 -
Additions 20,000
As at 31 July 2023 20,000
Net Book Value
As at 31 July 2023 20,000
As at 2 February 2022 -
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5. Investments
Other
£
Cost
As at 2 February 2022 -
Additions 4,000,000
As at 31 July 2023 4,000,000
Provision
As at 2 February 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 4,000,000
As at 2 February 2022 -
6. Creditors: Amounts Falling Due Within One Year
31 July 2023
£
Accruals 420
Directors' loan accounts 2,843,750
Amounts owed to other participating interests 20,130
2,864,300
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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