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VAN BODIES (LANCS) LIMITED

Registered Number
01221795
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

VAN BODIES (LANCS) LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors | BAMBER, Morag
| STEVENSON, Robert

Company Secretary | BAMBER, Morag

Registered Address | Eastgate
| White Lund Industrial Estate
| Morecambe
| LA3 3DY

Registered Number | 01221795 (England and Wales)

VAN BODIES (LANCS) LIMITED
Statement of Financial Position
31 August 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 54,516 |  |  |  | 72,743
|  |  |  | 54,516 |  |  |  | 72,743
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 55,950 |  |  |  | 105,162 |  |
Debtors | 6 | 404,665 |  |  |  | 385,297 |  |
Cash at bank and on hand |  | - |  |  |  | 112 |  |
|  | 460,615 |  |  |  | 490,571 |  |
Creditors amounts falling due within one year | 7 | (827,929) |  |  |  | (535,276) |  |
Net current assets (liabilities) |  |  |  | (367,314) |  |  |  | (44,705)
Total assets less current liabilities |  |  |  | (312,798) |  |  |  | 28,038
Creditors amounts falling due after one year | 8 |  |  | - |  |  |  | (177,385)
Net assets |  |  |  | (312,798) |  |  |  | (149,347)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2,010 |  |  |  | 2,010
Profit and loss account |  |  |  | (314,808) |  |  |  | (151,357)
Shareholders' funds |  |  |  | (312,798) |  |  |  | (149,347)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2025, and are signed on its behalf by:
BAMBER, Morag Director Registered Company No. 01221795

VAN BODIES (LANCS) LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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.

| Going concern
--- | ---
| At the balance sheet date the company's balance sheet was overdrawn showing a net deficit. The major creditor of the company is the Directors. They have confirmed that they will not demand repayment of this loan if it would prejudice the payment of external creditors. They have confirmed that they will continue to support the business. The business has recently returned to profitability and has traded profitably over recent months. The directors of the business plan to continue to trade until an acceptable offer has been received for their property. For the above reasons the company continues to adopt the going concern basis for these 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.

| Employee benefits
--- | ---
| DO NOT USE

| 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: Plant and machinery - 20% reducing balance Fixtures and fittings - 15%/25% reducing balance and 1/3 straight line Vehicles - 25% reducing balance

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

| 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.

| Trade and other debtors
--- | ---
| 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, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| 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.

| 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
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 8 |  | 8

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 23 | 43,259 |  | 106,564 |  | 40,561 |  | 190,384
| At 31 August 24 | 43,259 |  | 106,564 |  | 40,561 |  | 190,384
| Depreciation and impairment
| At 01 September 23 | 41,055 |  | 36,775 |  | 39,811 |  | 117,641
| Charge for year | 441 |  | 17,447 |  | 339 |  | 18,227
| At 31 August 24 | 41,496 |  | 54,222 |  | 40,150 |  | 135,868
| Net book value
| At 31 August 24 | 1,763 |  | 52,342 |  | 411 |  | 54,516
| At 31 August 23 | 2,204 |  | 69,789 |  | 750 |  | 72,743

4. | Impairment of tangible fixed assets
--- | ---
| At each reporting period end date. the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any)

5. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 55,950 |  | 105,162
| Total | 55,950 |  | 105,162

6. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,895 |  | 6,116
| Amounts owed by group undertakings | 358,281 |  | 357,187
| Other debtors | 31,530 |  | 20,572
| Prepayments and accrued income | 12,959 |  | 1,422
| Total | 404,665 |  | 385,297

7. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 199,871 |  | 109,916
| Bank borrowings and overdrafts | 174,926 |  | 79,739
| Amounts owed to related parties | 237,741 |  | 234,146
| Taxation and social security | 47,288 |  | 50,547
| Finance lease and HP contracts | 62,831 |  | 8,248
| Other creditors | 98,154 |  | 45,549
| Accrued liabilities and deferred income | 7,118 |  | 7,131
| Total | 827,929 |  | 535,276

| Included in creditors due in less than one year are balances totalling £179,434 (2023 - £28,408) which are secured by the company. There is a legal charge in place, in respect of the company bank, over the land and assets of the company.

8. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 115,244
| Other creditors | - |  | 62,141
| Total | - |  | 177,385

| Included in creditors due in more than one year are balances totalling £NIL (2023 - £177,385) which are secured by the company

9. | Obligations under finance leases
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 62,831 |  | 70,389

10. | Parent-subsidiary relationships
--- | ---
| The shares in the company are held by the parent company, VB Properties Limited, a company registered in England & Wales.