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Registration number: 13258002

Vickery Holdings Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 July 2024

 

Vickery Holdings Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 4

 

Vickery Holdings Limited

(Registration number: 13258002)
Abridged Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

1,003

1,003

Current assets

 

Debtors

59,000

45,000

Creditors: Amounts falling due within one year

(44,274)

(31,487)

Net current assets

 

14,726

13,513

Net assets

 

15,729

14,516

Capital and reserves

 

Called up share capital

1,003

1,003

Profit and loss account

14,726

13,513

Total equity

 

15,729

14,516

For the financial year ending 31 July 2024 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 directors acknowledge their 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 Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 27 November 2024 and signed on its behalf by:
 

Mr D T Vickery
Director

Mr A R Vickery
Director

Mrs A J Vickery
Director

Mr S J Vickery
Director

     
 

Vickery Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Manor Farm
Hilfield
Dorchester
Dorset
DT2 7BA

These financial statements were authorised for issue by the Board on 27 November 2024.

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 into the entity, and specific criteria have been met for each of the company activities.

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.

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.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

 

Vickery Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

4

Investments

Total
£

Cost or valuation

At 1 August 2023

1,003

Provision

Carrying amount

At 31 July 2024

1,003

At 31 July 2023

1,003

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2024

2023

Subsidiary undertakings

ARV Agricultural Engineering Limited

Five Acres
Leigh
Sherborne
Dorset
DT9 6JB

England & Wales

Ordinary A shares

100%

100%

Manor Farm Dairy Limited

Manor Farm
Hilfield
Dorchester
Dorset
DT2 7BA

England & Wales

Ordinary shares

100%

100%

Subsidiary undertakings

ARV Agricultural Engineering Limited

The principal activity of ARV Agricultural Engineering Limited is engineering.

Manor Farm Dairy Limited

The principal activity of Manor Farm Dairy Limited is raising dairy cattle.

 

Vickery Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

5

Related party transactions

Summary of transactions with other related parties

Vickery Holdings Limited has provided funds to associated companies of £59,000 (2023:£45,000). No interest hasbeen charged on the balance and the total amount is repayable on demand.

An associated company has provided a loan to the company of £43,574 (2023:£30,787). No interest has beencharged on the balance and the loan is repayable on demand.