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REGISTERED NUMBER: 12097728 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JUNE 2023 TO 30 NOVEMBER 2024

FOR

VOC CORP LTD

VOC CORP LTD (REGISTERED NUMBER: 12097728)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


VOC CORP LTD

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024







DIRECTORS: Mr E El Azzi
Mr Y Mousmoulas





SECRETARY: Mr E El Azzi





REGISTERED OFFICE: 71-75 Shelton Street
Covent Garden
London
WC2H 9JQ





REGISTERED NUMBER: 12097728 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

VOC CORP LTD (REGISTERED NUMBER: 12097728)

BALANCE SHEET
30 NOVEMBER 2024

30/11/24 31/5/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 262,100 505,994
Tangible assets 5 164 911
Investments 6 534,296 534,296
796,560 1,041,201

CURRENT ASSETS
Debtors 7 9,585 91,563
Cash at bank 1,603 10,414
11,188 101,977
CREDITORS
Amounts falling due within one year 8 8,013 18,126
NET CURRENT ASSETS 3,175 83,851
TOTAL ASSETS LESS CURRENT
LIABILITIES

799,735

1,125,052

CAPITAL AND RESERVES
Called up share capital 9 3 3
Share premium 1,184,868 1,184,868
Retained earnings (385,136 ) (59,819 )
SHAREHOLDERS' FUNDS 799,735 1,125,052

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

VOC CORP LTD (REGISTERED NUMBER: 12097728)

BALANCE SHEET - continued
30 NOVEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2025 and were signed on its behalf by:





Mr E El Azzi - Director


VOC CORP LTD (REGISTERED NUMBER: 12097728)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

1. STATUTORY INFORMATION

VOC Corp Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

VOC CORP LTD (REGISTERED NUMBER: 12097728)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

2. ACCOUNTING POLICIES - continued

Research and development
Expenditure on research activities is recognised as an expense in the period in which it is incurred.

In the event that an internally generated intangible asset arises from the company's development activities then it will be recognised only if all of the following conditions are met:

- an asset is created that can be separately identified;
- the project from which the asset arises meets the company's criteria for assessing technical feasibility;
- it is probable that the asset created will generate future economic benefits; and
- the development cost of the asset can be measured reliably.

Internally generated intangible assets are amortised on a straight-line basis over their useful lives. Where no internally generated intangible asset can be recognised, development expenditure is recognised as an expense in the period in which it is incurred.

Subsequent expenditure on capitalised intangible assets is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure is expensed as incurred.

Research and development expenditure capitalised in accordance with the above policy is written off over the expected life of the project which is estimated to be five years.

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 period was 3 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 June 2023
and 30 November 2024 812,775
AMORTISATION
At 1 June 2023 306,781
Charge for period 243,894
At 30 November 2024 550,675
NET BOOK VALUE
At 30 November 2024 262,100
At 31 May 2023 505,994

VOC CORP LTD (REGISTERED NUMBER: 12097728)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 30 November 2024 1,993
DEPRECIATION
At 1 June 2023 1,082
Charge for period 747
At 30 November 2024 1,829
NET BOOK VALUE
At 30 November 2024 164
At 31 May 2023 911

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 June 2023
and 30 November 2024 534,296
NET BOOK VALUE
At 30 November 2024 534,296
At 31 May 2023 534,296

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/24 31/5/23
£    £   
Other debtors 9,585 91,563

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/24 31/5/23
£    £   
Amounts owed to group undertakings 4,763 4,763
Taxation and social security - 2,060
Other creditors 3,250 11,303
8,013 18,126

VOC CORP LTD (REGISTERED NUMBER: 12097728)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024

9. CALLED UP SHARE CAPITAL

Number: Class: Nominal value: 31/5/24 31/5/23
£ £

2,341,021 (2023: 2,341,021) Ordinary £0.000001 2 2

630,553 (2023: 630,553) Preference £0.000001 1 1
3 3

The share classes above carry differential rights to the distribution of assets on liquidation or return of capital. In all other respects the shares rank pari-passu.