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REGISTERED NUMBER: 07699619 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Vacuna Living Limited

Vacuna Living Limited (Registered number: 07699619)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Vacuna Living Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: D Hutchinson
J Hutchinson





REGISTERED OFFICE: 2C Harwood Road
Northminster Business Park
York
YO26 6QU





REGISTERED NUMBER: 07699619 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Oak Tree House, Harwood Road
Northminster Business Park
Upper Poppleton
York
YO26 6QU

Vacuna Living Limited (Registered number: 07699619)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,417 -
Tangible assets 5 25,628 35,775
27,045 35,775

CURRENT ASSETS
Stocks 6 460,944 454,733
Debtors 7 209,341 142,790
Cash at bank 13,906 15,659
684,191 613,182
CREDITORS
Amounts falling due within one year 8 464,687 305,396
NET CURRENT ASSETS 219,504 307,786
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,549

343,561

CREDITORS
Amounts falling due after more than one
year

9

(57,740

)

(124,838

)

PROVISIONS FOR LIABILITIES 12 (1,092 ) (6,775 )
NET ASSETS 187,717 211,948

CAPITAL AND RESERVES
Called up share capital 13 300 300
Retained earnings 187,417 211,648
SHAREHOLDERS' FUNDS 187,717 211,948

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Vacuna Living Limited (Registered number: 07699619)

Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2025 and were signed on its behalf by:





J Hutchinson - Director


Vacuna Living Limited (Registered number: 07699619)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Vacuna Living Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Income is recognised when a contract for the sale of goods is determined as unconditional.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost and 10% on cost
Motor vehicles - 33% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Vacuna Living Limited (Registered number: 07699619)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Website
£   
COST
Additions 1,890
At 30 June 2024 1,890
AMORTISATION
Amortisation for year 473
At 30 June 2024 473
NET BOOK VALUE
At 30 June 2024 1,417

Vacuna Living Limited (Registered number: 07699619)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 14,405 21,403 106,413 5,801 148,022
Additions - - 12,220 - 12,220
Disposals - - - (718 ) (718 )
At 30 June 2024 14,405 21,403 118,633 5,083 159,524
DEPRECIATION
At 1 July 2023 12,438 14,784 79,404 5,621 112,247
Charge for year 981 4,742 16,516 128 22,367
Eliminated on disposal - - - (718 ) (718 )
At 30 June 2024 13,419 19,526 95,920 5,031 133,896
NET BOOK VALUE
At 30 June 2024 986 1,877 22,713 52 25,628
At 30 June 2023 1,967 6,619 27,009 180 35,775

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2023 43,981
Transfer to ownership (21,500 )
At 30 June 2024 22,481
DEPRECIATION
At 1 July 2023 18,523
Charge for year 13,467
Transfer to ownership (21,500 )
At 30 June 2024 10,490
NET BOOK VALUE
At 30 June 2024 11,991
At 30 June 2023 25,458

6. STOCKS
2024 2023
£    £   
Stocks 460,944 454,733

Vacuna Living Limited (Registered number: 07699619)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 141,829 87,824
Other debtors 31,009 36,227
Prepayments and accrued income 36,503 18,739
209,341 142,790

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 70,271 61,374
Hire purchase contracts (see note 10) 4,255 9,504
Trade creditors 116,264 18,484
Taxation and social security 51,188 35,478
Other creditors 39,452 6,625
Directors' current accounts 48,273 75,691
Accruals and deferred income 134,984 98,240
464,687 305,396

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans - 1-2 years 56,276 64,514
Other loans - 2-5 years - 56,275
Hire purchase contracts (see note 10) 1,464 4,049
57,740 124,838

10. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 4,255 9,504
Between one and five years 1,464 4,049
5,719 13,553

11. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 5,719 13,553

The hire purchase contracts are secured against the assets to which they relate.

Vacuna Living Limited (Registered number: 07699619)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

12. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,092 6,775

Deferred
tax
£   
Balance at 1 July 2023 6,775
Provided during year (5,683 )
Balance at 30 June 2024 1,092

13. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary A £1 100 100
100 Ordinary B £1 100 100
100 Ordinary C £1 100 100
300 300

14. CONTINGENT LIABILITIES

The company has granted a cross guarantee in respect of the bank borrowings of Tancred Investments Limited, a company under common control. The value of these as at 30 June 2024 is £121,773 (2023: £132,205).

15. RELATED PARTY DISCLOSURES

2024 2023
£ £
Personnel of the entity:

Amount due to the directors 48,273 75,691

No interest has been charged.