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VANDAGRAPH LIMITED

Registered Number
02332105
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

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

Directors

LAMB, Derek Iain
LAMB, Georgeina Greenfield
LAMB, Helen Jean

Company Secretary

LAMB, Georgeina Greenfield

Registered Address

15 Station Road
Cross Hills
Keighley
BD20 7DT

Registered Number

02332105 (England and Wales)
VANDAGRAPH LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets317,3481,489
17,3481,489
Current assets
Stocks127,69799,321
Debtors435,80841,961
Cash at bank and on hand117,46394,618
280,968235,900
Creditors amounts falling due within one year5(38,504)(21,935)
Net current assets (liabilities)242,464213,965
Total assets less current liabilities259,812215,454
Provisions for liabilities6(4,000)-
Net assets255,812215,454
Capital and reserves
Called up share capital22
Profit and loss account255,810215,452
Shareholders' funds255,812215,454
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. 02332105
VANDAGRAPH 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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Office Equipment - 33% on cost Plant and Machinery - 5% Straight line
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 year32
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 241,5412,1463,687
Additions16,815-16,815
At 31 March 2518,3562,14620,502
Depreciation and impairment
At 01 April 24902,1082,198
Charge for year91838956
At 31 March 251,0082,1463,154
Net book value
At 31 March 2517,348-17,348
At 31 March 241,451381,489
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables25,64432,567
Other debtors10,1649,394
Total35,80841,961
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.
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables19,11911,450
Taxation and social security12,3843,484
Accrued liabilities and deferred income7,0017,001
Total38,50421,935
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.
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)4,000-
Total4,000-
7.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.