2024-04-012025-03-312025-03-31false03116432VANDAGRAPH SENSOR TECHNOLOGIES LIMITED2025-06-1626110falseiso4217:GBPxbrli:pure031164322024-04-01031164322025-03-31031164322024-04-012025-03-31031164322023-04-01031164322024-03-31031164322023-04-012024-03-3103116432bus:SmallEntities2024-04-012025-03-3103116432bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3103116432bus:FullAccounts2024-04-012025-03-3103116432bus:PrivateLimitedCompanyLtd2024-04-012025-03-3103116432core:WithinOneYear2025-03-3103116432core:AfterOneYear2025-03-3103116432core:WithinOneYear2024-03-3103116432core:AfterOneYear2024-03-3103116432core:ShareCapital2025-03-3103116432core:SharePremium2025-03-3103116432core:RevaluationReserve2025-03-3103116432core:OtherReservesSubtotal2025-03-3103116432core:RetainedEarningsAccumulatedLosses2025-03-3103116432core:ShareCapital2024-03-3103116432core:SharePremium2024-03-3103116432core:RevaluationReserve2024-03-3103116432core:OtherReservesSubtotal2024-03-3103116432core:RetainedEarningsAccumulatedLosses2024-03-3103116432core:LandBuildings2025-03-3103116432core:PlantMachinery2025-03-3103116432core:Vehicles2025-03-3103116432core:FurnitureFittings2025-03-3103116432core:OfficeEquipment2025-03-3103116432core:NetGoodwill2025-03-3103116432core:IntangibleAssetsOtherThanGoodwill2025-03-3103116432core:ListedExchangeTraded2025-03-3103116432core:UnlistedNon-exchangeTraded2025-03-3103116432core:LandBuildings2024-03-3103116432core:PlantMachinery2024-03-3103116432core:Vehicles2024-03-3103116432core:FurnitureFittings2024-03-3103116432core:OfficeEquipment2024-03-3103116432core:NetGoodwill2024-03-3103116432core:IntangibleAssetsOtherThanGoodwill2024-03-3103116432core:ListedExchangeTraded2024-03-3103116432core:UnlistedNon-exchangeTraded2024-03-3103116432core:LandBuildings2024-04-012025-03-3103116432core:PlantMachinery2024-04-012025-03-3103116432core:Vehicles2024-04-012025-03-3103116432core:FurnitureFittings2024-04-012025-03-3103116432core:OfficeEquipment2024-04-012025-03-3103116432core:NetGoodwill2024-04-012025-03-3103116432core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3103116432core:ListedExchangeTraded2024-04-012025-03-3103116432core:UnlistedNon-exchangeTraded2024-04-012025-03-3103116432core:MoreThanFiveYears2024-04-012025-03-3103116432core:Non-currentFinancialInstruments2025-03-3103116432core:Non-currentFinancialInstruments2024-03-3103116432dpl:CostSales2024-04-012025-03-3103116432dpl:DistributionCosts2024-04-012025-03-3103116432core:LandBuildings2024-04-012025-03-3103116432core:PlantMachinery2024-04-012025-03-3103116432core:Vehicles2024-04-012025-03-3103116432core:FurnitureFittings2024-04-012025-03-3103116432core:OfficeEquipment2024-04-012025-03-3103116432dpl:AdministrativeExpenses2024-04-012025-03-3103116432core:NetGoodwill2024-04-012025-03-3103116432core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3103116432dpl:GroupUndertakings2024-04-012025-03-3103116432dpl:ParticipatingInterests2024-04-012025-03-3103116432dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3103116432core:ListedExchangeTraded2024-04-012025-03-3103116432dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3103116432core:UnlistedNon-exchangeTraded2024-04-012025-03-3103116432dpl:CostSales2023-04-012024-03-3103116432dpl:DistributionCosts2023-04-012024-03-3103116432core:LandBuildings2023-04-012024-03-3103116432core:PlantMachinery2023-04-012024-03-3103116432core:Vehicles2023-04-012024-03-3103116432core:FurnitureFittings2023-04-012024-03-3103116432core:OfficeEquipment2023-04-012024-03-3103116432dpl:AdministrativeExpenses2023-04-012024-03-3103116432core:NetGoodwill2023-04-012024-03-3103116432core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3103116432dpl:GroupUndertakings2023-04-012024-03-3103116432dpl:ParticipatingInterests2023-04-012024-03-3103116432dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3103116432core:ListedExchangeTraded2023-04-012024-03-3103116432dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3103116432core:UnlistedNon-exchangeTraded2023-04-012024-03-3103116432core:NetGoodwill2025-03-3103116432core:IntangibleAssetsOtherThanGoodwill2025-03-3103116432core:LandBuildings2025-03-3103116432core:PlantMachinery2025-03-3103116432core:Vehicles2025-03-3103116432core:FurnitureFittings2025-03-3103116432core:OfficeEquipment2025-03-3103116432core:AfterOneYear2025-03-3103116432core:WithinOneYear2025-03-3103116432core:ListedExchangeTraded2025-03-3103116432core:UnlistedNon-exchangeTraded2025-03-3103116432core:ShareCapital2025-03-3103116432core:SharePremium2025-03-3103116432core:RevaluationReserve2025-03-3103116432core:OtherReservesSubtotal2025-03-3103116432core:RetainedEarningsAccumulatedLosses2025-03-3103116432core:NetGoodwill2024-03-3103116432core:IntangibleAssetsOtherThanGoodwill2024-03-3103116432core:LandBuildings2024-03-3103116432core:PlantMachinery2024-03-3103116432core:Vehicles2024-03-3103116432core:FurnitureFittings2024-03-3103116432core:OfficeEquipment2024-03-3103116432core:AfterOneYear2024-03-3103116432core:WithinOneYear2024-03-3103116432core:ListedExchangeTraded2024-03-3103116432core:UnlistedNon-exchangeTraded2024-03-3103116432core:ShareCapital2024-03-3103116432core:SharePremium2024-03-3103116432core:RevaluationReserve2024-03-3103116432core:OtherReservesSubtotal2024-03-3103116432core:RetainedEarningsAccumulatedLosses2024-03-3103116432core:NetGoodwill2023-04-0103116432core:IntangibleAssetsOtherThanGoodwill2023-04-0103116432core:LandBuildings2023-04-0103116432core:PlantMachinery2023-04-0103116432core:Vehicles2023-04-0103116432core:FurnitureFittings2023-04-0103116432core:OfficeEquipment2023-04-0103116432core:AfterOneYear2023-04-0103116432core:WithinOneYear2023-04-0103116432core:ListedExchangeTraded2023-04-0103116432core:UnlistedNon-exchangeTraded2023-04-0103116432core:ShareCapital2023-04-0103116432core:SharePremium2023-04-0103116432core:RevaluationReserve2023-04-0103116432core:OtherReservesSubtotal2023-04-0103116432core:RetainedEarningsAccumulatedLosses2023-04-0103116432core:AfterOneYear2024-04-012025-03-3103116432core:WithinOneYear2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3103116432core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3103116432core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3103116432core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3103116432core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3103116432core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3103116432core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3103116432core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3103116432core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3103116432core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3103116432core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3103116432core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3103116432bus:Director12024-04-012025-03-3103116432bus:Director22024-04-012025-03-3103116432bus:Director32024-04-012025-03-3103116432bus:Director42024-04-012025-03-31

VANDAGRAPH SENSOR TECHNOLOGIES LIMITED

Registered Number
03116432
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

VANDAGRAPH SENSOR TECHNOLOGIES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

LAMB, Derek Iain
LAMB, Georgeina Greenfield
LAMB, Helen Jean
NIXON, Stephen Wayne

Company Secretary

LAMB, Georgeina Greenfield

Registered Address

15 Station Road
Crosshills
Keighley
BD20 7DT

Registered Number

03116432 (England and Wales)
VANDAGRAPH SENSOR TECHNOLOGIES LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Current assets
Stocks18,7717,434
Debtors359,03098,983
Cash at bank and on hand90,73317,795
168,534124,212
Creditors amounts falling due within one year4(134,811)(96,384)
Net current assets (liabilities)33,72327,828
Total assets less current liabilities33,72327,828
Net assets33,72327,828
Capital and reserves
Called up share capital100100
Profit and loss account33,62327,728
Shareholders' funds33,72327,828
The financial statements were approved and authorised for issue by the Board of Directors on 16 June 2025, and are signed on its behalf by:
LAMB, Derek Iain
Director
Registered Company No. 03116432
VANDAGRAPH SENSOR TECHNOLOGIES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
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/or the rendering of services. 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.
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 the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year44
3.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables48,98774,954
Other debtors10,04324,029
Total59,03098,983
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables53,51039,838
Taxation and social security75,29950,545
Accrued liabilities and deferred income6,0026,001
Total134,81196,384
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Related party transactions
The company operates rent free from premises owned by Viamed Limited. Viamed Limited is a related company which has common directors and shareholders.