Vostron Limited - Filleted accounts

Registered number

05599674

Vostron Limited

Unaudited Filleted Accounts

31 December 2024

Vostron Limited
Statement of Financial Position
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	4		23,051			49,814

Current assets
Stocks		22,778			-
Debtors	5	464,711			360,998
Cash at bank and in hand		213,077			142,710
		700,566			503,708

Creditors: amounts falling due within one year	6	(503,540)			(313,712)

Net current assets			197,026			189,996

Total assets less current liabilities			220,077			239,810


Provisions for liabilities			(4,746)			(11,214)


Net assets			215,331			228,596

Capital and reserves
Called up share capital			100			100
Profit and loss account			215,231			228,496

Shareholders' funds			215,331			228,596

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S G Strover
Director
Approved by the board on 19 September 2025

Company registration number:		05599674

Vostron Limited
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the amounts (excluding value added tax) derived from the provision of services in the field of high-speed broadband and telecommunications. The income from these services is recognised evenly over the time period in which they are supplied. Accordingly where these services are sold in advance, income in respect of future periods is treated as deferred income on the balance sheet.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			20% straight line
	Fixtures, fittings, computer and telephony equipment			20 - 33% straight line
	Motor vehicles			33% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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 profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Profit before taxation					2024		2023
£							£

	Profit before taxation is stated after charging:

	Depreciation of tangible assets					28,764		32,065



3	Employees					2024		2023
Number							Number

	Average number of persons employed by the company					10		10


4	Tangible fixed assets
		Land and buildings		Fixtures, fittings, computer and telephony equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2024	15,712		320,489		10,263		346,464
	Additions	-		2,001		-		2,001
	At 31 December 2024	15,712		322,490		10,263		348,465

	Depreciation
	At 1 January 2024	9,333		277,054		10,263		296,650
	Charge for the year	3,169		25,595		-		28,764
	At 31 December 2024	12,502		302,649		10,263		325,414

	Net book value
	At 31 December 2024	3,210		19,841		-		23,051
	At 31 December 2023	6,379		43,435		-		49,814


5	Debtors					2024		2023
£							£

	Trade debtors					62,016		121,350
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					327,860		145,151
	Other debtors					74,835		94,497
						464,711		360,998


6	Creditors: amounts falling due within one year					2024		2023
£							£

	Trade creditors					106,977		44,128
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					3,024		1,049
	Taxation and social security costs					103,682		64,127
	Other creditors					289,857		204,408
						503,540		313,712


7	Other financial commitments					2024		2023
£							£

	Total future minimum payments under non-cancellable operating leases					37,891		68,156


8	Related party transactions

	The Company has taken advantage of the FRS102 section 33.1A exemption from disclosing transactions entered into between members of the group.


9	Controlling party

	The company is controlled by Amsted Global Limited, a company registered in England and Wales, by virtue of its 100% holding in the company's issued share capital.


10	Other information

	Vostron Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Arch Building
	Mansbridge Road
	West End
	Southampton
	SO18 3HW