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Company Registration No. 07607533 (England and Wales)
VMNS Limited Unaudited accounts for the year ended 30 April 2023
VMNS Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
91,014 
85,074 
Current assets
Cash at bank and in hand
23,815 
46,156 
Creditors: amounts falling due within one year
(52,649)
50,809 
Net current (liabilities)/assets
(28,834)
96,965 
Total assets less current liabilities
62,180 
182,039 
Creditors: amounts falling due after more than one year
(87,286)
(37,768)
Net (liabilities)/assets
(25,106)
144,271 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(25,206)
144,171 
Shareholders' funds
(25,106)
144,271 
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by
Diana Cummings Director Company Registration No. 07607533
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VMNS Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
VMNS Limited is a private company, limited by shares, registered in England and Wales, registration number 07607533. The registered office is 8 Coniston Close, Chester Le Street, DH2 3DW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 April 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Plant & machinery
15% Straight Line
Fixtures & fittings
10% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
10,000 
At 30 April 2023
10,000 
Amortisation
At 1 May 2022
10,000 
At 30 April 2023
10,000 
Net book value
At 30 April 2023
- 
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VMNS Limited Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
90,000 
215 
31,049 
121,264 
Additions
- 
- 
8,295 
8,295 
At 30 April 2023
90,000 
215 
39,344 
129,559 
Depreciation
At 1 May 2022
9,000 
215 
26,975 
36,190 
Charge for the year
1,620 
- 
735 
2,355 
At 30 April 2023
10,620 
215 
27,710 
38,545 
Net book value
At 30 April 2023
79,380 
- 
11,634 
91,014 
At 30 April 2022
81,000 
- 
4,074 
85,074 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
14,800 
14,800 
Taxes and social security
21,445 
22,004 
Other creditors
13,404 
- 
Loans from directors
- 
(87,613)
Accruals
3,000 
- 
52,649 
(50,809)
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
87,286 
37,768 
8
Average number of employees
During the year the average number of employees was 21 (2022: 21).
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