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Company Registration No. 10211354 (England and Wales)
VMCFA Ltd Unaudited accounts for the period from 1 April 2024 to 1 April 2025
VMCFA Ltd Unaudited accounts Contents
Page
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VMCFA Ltd Company Information for the period from 1 April 2024 to 1 April 2025
Director
David John Philip Hesketh
Company Number
10211354 (England and Wales)
Registered Office
Lancaster House Ackhurst Business Park Foxhole Road Chorley PR7 1NY United Kingdom
Accountants
RBA Accountancy Limited 2 Craikewells Flamborough East Riding of Yorkshire YO15 1QH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of VMCFA Ltd for the period from 1 April 2024 to 1 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of VMCFA Ltd for the period from 1 April 2024 to 1 April 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of VMCFA Ltd, as a body, in accordance with the terms of our engagement letter dated 30 June 2018. Our work has been undertaken solely to prepare for your approval the accounts of VMCFA Ltd and state those matters that we have agreed to state to the Board of Directors of VMCFA Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VMCFA Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that VMCFA Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of VMCFA Ltd. You consider that VMCFA Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of VMCFA Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RBA Accountancy Limited Chartered Accountants 2 Craikewells Flamborough East Riding of Yorkshire YO15 1QH 11 July 2025
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VMCFA Ltd Statement of financial position as at 1 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
21,422 
Current assets
Debtors
40,962 
6,000 
Cash at bank and in hand
4,040 
8,019 
45,002 
14,019 
Creditors: amounts falling due within one year
(6,967)
(12,818)
Net current assets
38,035 
1,201 
Total assets less current liabilities
38,035 
22,623 
Creditors: amounts falling due after more than one year
- 
(4,333)
Net assets
38,035 
18,290 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,935 
18,190 
Shareholders' funds
38,035 
18,290 
For the period ending 1 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 July 2025 and were signed on its behalf by
David John Philip Hesketh Director Company Registration No. 10211354
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VMCFA Ltd Notes to the Accounts for the period from 1 April 2024 to 1 April 2025
1
Statutory information
VMCFA Ltd is a private company, limited by shares, registered in England and Wales, registration number 10211354. The registered office is Lancaster House, Ackhurst Business Park, Foxhole Road, Chorley, PR7 1NY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% on cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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VMCFA Ltd Notes to the Accounts for the period from 1 April 2024 to 1 April 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
71,388 
At 1 April 2025
71,388 
Amortisation
At 1 April 2024
49,966 
Charge for the period
21,422 
At 1 April 2025
71,388 
Net book value
At 1 April 2025
- 
At 31 March 2024
21,422 
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
2,637 
Disposals
(2,637)
At 1 April 2025
- 
Depreciation
At 1 April 2024
2,637 
On disposals
(2,637)
At 1 April 2025
- 
Net book value
At 1 April 2025
- 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,000 
6,000 
Other debtors
39,962 
- 
40,962 
6,000 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
94 
2,709 
Taxes and social security
4,702 
7,925 
Loans from directors
- 
206 
Accruals
2,171 
1,978 
6,967 
12,818 
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VMCFA Ltd Notes to the Accounts for the period from 1 April 2024 to 1 April 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
4,333 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Vincent Cook
Loan
- 
39,962 
- 
39,962 
- 
39,962 
- 
39,962 
Interest on the loan to Mr V Cook is charged at 2.25% per annum.
11
Transactions with related parties
As at 1 April 2025 the company was owed by its director, Mr V Cook, £39,962 (2024: £206 owed TO Mr Cook). Any amounts due from Mr Cook are liable to interest at 2.25% per annum and are repayable on demand.
12
Controlling party
The controlling party is Mr V Cook by virtue of his shareholding.
13
Average number of employees
During the period the average number of employees was 1 (2024: 1).
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