2023-03-012024-02-292024-02-29falseSC498185Vanilla Square Sales Ltd2024-08-2068310iso4217:GBPxbrli:pureSC4981852023-03-01SC4981852024-02-29SC4981852023-03-012024-02-29SC4981852022-03-01SC4981852023-02-28SC4981852022-03-012023-02-28SC498185bus:SmallEntities2023-03-012024-02-29SC498185bus:AuditExempt-NoAccountantsReport2023-03-012024-02-29SC498185bus:FullAccounts2023-03-012024-02-29SC498185bus:PrivateLimitedCompanyLtd2023-03-012024-02-29SC498185core:WithinOneYear2024-02-29SC498185core:AfterOneYear2024-02-29SC498185core:WithinOneYear2023-02-28SC498185core:AfterOneYear2023-02-28SC498185core:ShareCapital2024-02-29SC498185core:SharePremium2024-02-29SC498185core:RevaluationReserve2024-02-29SC498185core:OtherReservesSubtotal2024-02-29SC498185core:RetainedEarningsAccumulatedLosses2024-02-29SC498185core:ShareCapital2023-02-28SC498185core:SharePremium2023-02-28SC498185core:RevaluationReserve2023-02-28SC498185core:OtherReservesSubtotal2023-02-28SC498185core:RetainedEarningsAccumulatedLosses2023-02-28SC498185core:LandBuildings2024-02-29SC498185core:PlantMachinery2024-02-29SC498185core:Vehicles2024-02-29SC498185core:FurnitureFittings2024-02-29SC498185core:OfficeEquipment2024-02-29SC498185core:NetGoodwill2024-02-29SC498185core:IntangibleAssetsOtherThanGoodwill2024-02-29SC498185core:ListedExchangeTraded2024-02-29SC498185core:UnlistedNon-exchangeTraded2024-02-29SC498185core:LandBuildings2023-02-28SC498185core:PlantMachinery2023-02-28SC498185core:Vehicles2023-02-28SC498185core:FurnitureFittings2023-02-28SC498185core:OfficeEquipment2023-02-28SC498185core:NetGoodwill2023-02-28SC498185core:IntangibleAssetsOtherThanGoodwill2023-02-28SC498185core:ListedExchangeTraded2023-02-28SC498185core:UnlistedNon-exchangeTraded2023-02-28SC498185core:LandBuildings2023-03-012024-02-29SC498185core:PlantMachinery2023-03-012024-02-29SC498185core:Vehicles2023-03-012024-02-29SC498185core:FurnitureFittings2023-03-012024-02-29SC498185core:OfficeEquipment2023-03-012024-02-29SC498185core:NetGoodwill2023-03-012024-02-29SC498185core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-29SC498185core:ListedExchangeTraded2023-03-012024-02-29SC498185core:UnlistedNon-exchangeTraded2023-03-012024-02-29SC498185core:MoreThanFiveYears2023-03-012024-02-29SC498185core:Non-currentFinancialInstruments2024-02-29SC498185core:Non-currentFinancialInstruments2023-02-28SC498185dpl:CostSales2023-03-012024-02-29SC498185dpl:DistributionCosts2023-03-012024-02-29SC498185core:LandBuildings2023-03-012024-02-29SC498185core:PlantMachinery2023-03-012024-02-29SC498185core:Vehicles2023-03-012024-02-29SC498185core:FurnitureFittings2023-03-012024-02-29SC498185core:OfficeEquipment2023-03-012024-02-29SC498185dpl:AdministrativeExpenses2023-03-012024-02-29SC498185core:NetGoodwill2023-03-012024-02-29SC498185core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-29SC498185dpl:GroupUndertakings2023-03-012024-02-29SC498185dpl:ParticipatingInterests2023-03-012024-02-29SC498185dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-29SC498185core:ListedExchangeTraded2023-03-012024-02-29SC498185dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-29SC498185core:UnlistedNon-exchangeTraded2023-03-012024-02-29SC498185dpl:CostSales2022-03-012023-02-28SC498185dpl:DistributionCosts2022-03-012023-02-28SC498185core:LandBuildings2022-03-012023-02-28SC498185core:PlantMachinery2022-03-012023-02-28SC498185core:Vehicles2022-03-012023-02-28SC498185core:FurnitureFittings2022-03-012023-02-28SC498185core:OfficeEquipment2022-03-012023-02-28SC498185dpl:AdministrativeExpenses2022-03-012023-02-28SC498185core:NetGoodwill2022-03-012023-02-28SC498185core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-28SC498185dpl:GroupUndertakings2022-03-012023-02-28SC498185dpl:ParticipatingInterests2022-03-012023-02-28SC498185dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-28SC498185core:ListedExchangeTraded2022-03-012023-02-28SC498185dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-28SC498185core:UnlistedNon-exchangeTraded2022-03-012023-02-28SC498185core:NetGoodwill2024-02-29SC498185core:IntangibleAssetsOtherThanGoodwill2024-02-29SC498185core:LandBuildings2024-02-29SC498185core:PlantMachinery2024-02-29SC498185core:Vehicles2024-02-29SC498185core:FurnitureFittings2024-02-29SC498185core:OfficeEquipment2024-02-29SC498185core:AfterOneYear2024-02-29SC498185core:WithinOneYear2024-02-29SC498185core:ListedExchangeTraded2024-02-29SC498185core:UnlistedNon-exchangeTraded2024-02-29SC498185core:ShareCapital2024-02-29SC498185core:SharePremium2024-02-29SC498185core:RevaluationReserve2024-02-29SC498185core:OtherReservesSubtotal2024-02-29SC498185core:RetainedEarningsAccumulatedLosses2024-02-29SC498185core:NetGoodwill2023-02-28SC498185core:IntangibleAssetsOtherThanGoodwill2023-02-28SC498185core:LandBuildings2023-02-28SC498185core:PlantMachinery2023-02-28SC498185core:Vehicles2023-02-28SC498185core:FurnitureFittings2023-02-28SC498185core:OfficeEquipment2023-02-28SC498185core:AfterOneYear2023-02-28SC498185core:WithinOneYear2023-02-28SC498185core:ListedExchangeTraded2023-02-28SC498185core:UnlistedNon-exchangeTraded2023-02-28SC498185core:ShareCapital2023-02-28SC498185core:SharePremium2023-02-28SC498185core:RevaluationReserve2023-02-28SC498185core:OtherReservesSubtotal2023-02-28SC498185core:RetainedEarningsAccumulatedLosses2023-02-28SC498185core:NetGoodwill2022-03-01SC498185core:IntangibleAssetsOtherThanGoodwill2022-03-01SC498185core:LandBuildings2022-03-01SC498185core:PlantMachinery2022-03-01SC498185core:Vehicles2022-03-01SC498185core:FurnitureFittings2022-03-01SC498185core:OfficeEquipment2022-03-01SC498185core:AfterOneYear2022-03-01SC498185core:WithinOneYear2022-03-01SC498185core:ListedExchangeTraded2022-03-01SC498185core:UnlistedNon-exchangeTraded2022-03-01SC498185core:ShareCapital2022-03-01SC498185core:SharePremium2022-03-01SC498185core:RevaluationReserve2022-03-01SC498185core:OtherReservesSubtotal2022-03-01SC498185core:RetainedEarningsAccumulatedLosses2022-03-01SC498185core:AfterOneYear2023-03-012024-02-29SC498185core:WithinOneYear2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:CostValuation2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-29SC498185core:Non-currentFinancialInstrumentscore:CostValuation2024-02-29SC498185core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-29SC498185core:Non-currentFinancialInstrumentscore:CostValuation2023-02-28SC498185core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-28SC498185core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-28SC498185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-28SC498185core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-28SC498185core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-28SC498185core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-28SC498185core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-28SC498185core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-28SC498185bus:Director12023-03-012024-02-29SC498185core:FurnitureFittingsToolsEquipment2023-02-28SC498185core:FurnitureFittingsToolsEquipment2023-03-012024-02-29SC498185core:FurnitureFittingsToolsEquipment2024-02-29

Vanilla Square Sales Ltd

Registered Number
SC498185
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

Vanilla Square Sales Ltd
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Lucas, Steven

Registered Address

106 Clarence Drive
Hyndland
Glasgow
G12 9RW

Registered Number

SC498185 (Scotland)
Vanilla Square Sales Ltd
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets322,47929,399
22,47929,399
Current assets
Debtors418,1289,010
Cash at bank and on hand303,196347,178
321,324356,188
Creditors amounts falling due within one year5(48,013)(78,967)
Net current assets (liabilities)273,311277,221
Total assets less current liabilities295,790306,620
Creditors amounts falling due after one year6(39,576)(50,962)
Net assets256,214255,658
Capital and reserves
Called up share capital11
Share premium36,75036,750
Other reserves33
Profit and loss account219,460218,904
Shareholders' funds256,214255,658
The financial statements were approved and authorised for issue by the Director on 20 August 2024, and are signed on its behalf by:
Lucas, Steven
Director
Registered Company No. SC498185
Vanilla Square Sales Ltd
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
These financial statements have been prepared in accordance with Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including the provisions of Section 1A Small Entities and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 March 2352,24015,50318,31286,055
Additions-4521,3481,800
At 29 February 2452,24015,95519,66087,855
Depreciation and impairment
At 01 March 2335,7117,76113,18456,656
Charge for year4,1321,9652,6238,720
At 29 February 2439,8439,72615,80765,376
Net book value
At 29 February 2412,3976,2293,85322,479
At 28 February 2316,5297,7425,12829,399
4.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income18,1289,010
Total18,1289,010
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,9366,240
Bank borrowings and overdrafts11,21011,073
Taxation and social security31,14354,355
Other creditors7247,299
Total48,01378,967
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts39,57650,962
Total39,57650,962