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dpl-frs:Item6 2021-08-31 07784688 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 07784688 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 07784688 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 07784688 dpl-frs:Item7 2021-09-01 2022-08-31 07784688 dpl-frs:Item7 2021-08-31 07784688 dpl-frs:Item7 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 07784688 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 07784688 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 07784688 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 07784688 dpl-frs:Item8 2021-09-01 2022-08-31 07784688 dpl-frs:Item8 2021-08-31 07784688 dpl-frs:Item8 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 07784688 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 07784688 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 07784688 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 07784688 dpl-frs:Item9 2021-09-01 2022-08-31 07784688 dpl-frs:Item9 2021-08-31 07784688 dpl-frs:Item9 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 07784688 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 07784688 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 07784688 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 07784688 dpl-frs:Item10 2021-09-01 2022-08-31 07784688 dpl-frs:Item10 2021-08-31 07784688 dpl-frs:Item10 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 07784688 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 07784688 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 07784688 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 07784688 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 07784688 dpl-frs:Item11 2021-09-01 2022-08-31 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Registered number: 07784688
VCL Trading Europe Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—8
Page 1
Company Information
Directors M Ostroumov
V Ostroumova
Company Number 07784688
Registered Office 126 South Street
Enfield
EN3 4QA
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 August 2023 .
Principal Activity
The company's principal activity continues to be that of the development and supply of procurement software.
Directors
The directors who held office during the year were as follows:
M Ostroumov
V Ostroumova
Small Company Rules
This report has 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.
On behalf of the board
M Ostroumov
Director
23/11/2023
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Page 3
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 August 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23/11/2023
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
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Page 4
Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 8,666,316 4,158,455
Cost of sales (7,500,529 ) (3,109,332 )
GROSS PROFIT 1,165,787 1,049,123
Administrative expenses (2,623,317 ) (1,919,391 )
OPERATING LOSS (1,457,530 ) (870,268 )
Profit on disposal of fixed assets 13,812 -
LOSS BEFORE TAXATION (1,443,718 ) (870,268 )
Tax on Loss 506,067 310,454
LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR (937,651 ) (559,814 )
RETAINED EARNINGS
As at 1 September 2022 (1,451,663 ) (891,849 )
As at 31 August 2023 (2,389,314 ) (1,451,663 )
The notes on pages 7 to 8 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets - 8,139
- 8,139
CURRENT ASSETS
Debtors 3 2,256,405 1,379,426
Cash at bank and in hand 160,189 72,509
2,416,594 1,451,935
Creditors: Amounts Falling Due Within One Year 4 (4,805,888 ) (2,877,566 )
NET CURRENT ASSETS (LIABILITIES) (2,389,294 ) (1,425,631 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,389,294 ) (1,417,492 )
Creditors: Amounts Falling Due After More Than One Year 5 - (34,151 )
NET LIABILITIES (2,389,294 ) (1,451,643 )
CAPITAL AND RESERVES
Called up share capital 6 20 20
Profit and Loss Account (2,389,314 ) (1,451,663 )
SHAREHOLDERS' FUNDS (2,389,294) (1,451,643)
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Page 6
For the year ending 31 August 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
M Ostroumov
Director
23/11/2023
The notes on pages 7 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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.
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.
1.4. 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 20% on cost
1.5. 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.
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: NIL)
2 -
3. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,468,681 659,687
Other debtors 506,067 310,454
VAT 4,072 -
1,978,820 970,141
Due after more than one year
Other debtors 277,585 409,285
277,585 409,285
2,256,405 1,379,426
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4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,374,452 2,824,118
Other taxes and social security 876 -
VAT - 6,003
Accruals and deferred income 1,340 1,340
Directors' loan accounts 429,220 46,105
4,805,888 2,877,566
5. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors - 34,151
- 34,151
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 20 20 20
7. Related Party Transactions
M Ostroumov (Director)
At the balance sheet date the company owed M Ostroumov, the director, £429,220 (2022 - £46,105). This loan is unsecured, interest free and repayable on demand.
Value Chain Lab Ltd
Included under debtors is an amount due from Value Chain Lab Ltd of £277,585 (2022 - £409,285). This company is fully owned by Value Chain Lab Limited. The loan is unsecured, interest free and payable on demand.
Boson Capital Ltd
Included under creditors due after one year is an amount due to Boson Capital Ltd of £Nil (2022 - £34,151). M Ostroumov, the company director and shareholder, is also a director and shareholder of Boson Capital Ltd. The loan is unsecured, interest free and payable on demand.
8. Ultimate Controlling Party
The company is controlled by the directors.
9. Taxation
The Company has carried forward losses of £97,599 (2022 - £97,599) which it can use against future taxable profit.
10. General Information
VCL Trading Europe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07784688 . The registered office is 126 South Street, Enfield, EN3 4QA.
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