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Company Registration Number:  14840296



















VBT HW (AISLABY) LTD
FINANCIAL STATEMENTS
 31 DECEMBER 2024













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VBT HW (AISLABY) LTD
REGISTERED NUMBER: 14840296

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
50,000
49,999

Debtors: amounts falling due within one year
 5 
5,266
100

  
55,266
50,099

Creditors: amounts falling due within one year
 6 
(68,033)
(54,849)

Net current liabilities
  
 
 
(12,767)
 
 
(4,750)

Total assets less current liabilities
  
(12,767)
(4,750)

  

Net liabilities
  
(12,767)
(4,750)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(12,867)
(4,850)

  
(12,767)
(4,750)


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr M F Hogan
Director

Date: 29 September 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1
 
VBT HW (AISLABY) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The company is a private company limited by share capital, incorporated in England.
The address of its registered office is Dere Street House Bowburn North Industrial Estate, Bowburn, Durham, United Kingdom, DH6 5PF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The company's functional and presentational currency is Sterling. 

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has net current liabilities due to amounts owed to group companies and other related parties, which will not require repayment if this would jeopardise the company’s ability to continue as a going concern.
For this reason, in addition to the future plans for the company, management believe the going concern basis to be appropriate for the financial statements. 

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.


 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, 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 profit or loss.

Page 2
 
VBT HW (AISLABY) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The Company has no employees other than the directors, who did not receive any remunerationat end of current or previous accounting period.


4.


Stocks

2024
2023
£
£

Work in progress (goods to be sold)
50,000
49,999

50,000
49,999



5.


Debtors

2024
2023
£
£


Trade debtors
1,331
-

Amounts owed by group undertakings
25
-

Other debtors
3,910
100

5,266
100


Page 3
 
VBT HW (AISLABY) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
58,583
49,999

Accruals and deferred income
9,450
4,850

68,033
54,849



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



7,500 (2023 - 7,500) A Ordinary shares of £0.01 each
75
75
2,500 (2023 - 2,500) B Ordinary shares of £0.01 each
25
25

100

100



8.


Controlling party

The company's immediate parent is VB Turnbull Limited, which is incorporated in England and Wales. The registered office of VB Turnbull Limited is Dere Street House, Bowburn North Industrial Estate, Bowburn, Durham, DH6 5PF.
The parent of the largest group is Vestbrown (Newco) Limited, which is incorporated in England and Wales. The registered office of Vestbrown (Newco) Limited is Dere Street House, Bowburn North Industrial Estate, Bowburn, Durham, DH6 5PF. 


9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 29 September 2025 by Simon Turner (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited.


Page 4