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REGISTERED NUMBER: 09689334 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

VCT HOLDINGS LIMITED

VCT HOLDINGS LIMITED (REGISTERED NUMBER: 09689334)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


VCT HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: M E Vellacott
B T Vellacott





REGISTERED OFFICE: Thamesmead Farm
Old Long Crendon Road
Thame
Oxfordshire
OX9 3SG





REGISTERED NUMBER: 09689334 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

VCT HOLDINGS LIMITED (REGISTERED NUMBER: 09689334)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 4 4,169,182 4,169,182

CURRENT ASSETS
Cash at bank 18,000 4,590

CREDITORS
Amounts falling due within one year 5 1,039,081 849,737
NET CURRENT LIABILITIES (1,021,081 ) (845,147 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,148,101

3,324,035

CREDITORS
Amounts falling due after more than one
year

6

3,147,663

3,321,353
NET ASSETS 438 2,682

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 436 2,680
SHAREHOLDERS' FUNDS 438 2,682

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

VCT HOLDINGS LIMITED (REGISTERED NUMBER: 09689334)

BALANCE SHEET - continued
31ST MARCH 2025


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 19th June 2025 and were signed on its behalf by:





M E Vellacott - Director


VCT HOLDINGS LIMITED (REGISTERED NUMBER: 09689334)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025


1. STATUTORY INFORMATION

VCT Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

In the opinion of the directors the company and its subsidiary undertaking comprise a small group. The company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

Going concern
These financial statements are prepared on a going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Investments in subsidiaries
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

VCT HOLDINGS LIMITED (REGISTERED NUMBER: 09689334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st April 2024
and 31st March 2025 4,169,182
NET BOOK VALUE
At 31st March 2025 4,169,182
At 31st March 2024 4,169,182

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Helpful Hirings Limited
Registered office: United Kingdom
Nature of business: Hire of equipment
%
Class of shares: holding
Ordinary 100.00

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 7) 140,000 140,000
Other taxes and social security 2,412 9,447
Directors' current accounts 894,169 697,790
Accruals and deferred income 2,500 2,500
1,039,081 849,737

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 7) 723,333 863,333
Amounts owed to group undertakings 1,672,101 1,470,642
Other creditors 752,229 987,378
3,147,663 3,321,353

Amounts falling due in more than five years:

Repayable by instalments
Bank loans over 5 years 163,333 303,333

VCT HOLDINGS LIMITED (REGISTERED NUMBER: 09689334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


7. LOANS

There is a cross company guarantee between VCT Holdings Limited and Helpful Hirings Limited in respect of the borrowings from Lloyds Bank Plc created on 1st October 2015 over all the assets of the company. The borrowings from Lloyds Bank Plc to Helpful Hirings Limited at the year end were £nil (2024: £nil).

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 863,333 1,003,333