REGISTERED NUMBER: 08550975 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

VBB CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Jimmy

Ms V B Bawa

REGISTERED OFFICE:

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

REGISTERED NUMBER:

08550975 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

BANKERS:

Santander

8 - 10 High St

Walton-on-Thames

KT12 1DA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,566

697

1,566

697

CURRENT ASSETS

Debtors

6

12,000

13,860

Cash at bank

33,900

71,843

45,900

85,703

CREDITORS

Amounts falling due within one year

7

46,695

55,502

NET CURRENT (LIABILITIES)/ASSETS

(795

)

30,201

TOTAL ASSETS LESS CURRENT LIABILITIES

771

30,898

PROVISIONS FOR LIABILITIES

8

297

174

NET ASSETS

474

30,724

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

374

30,624

SHAREHOLDERS' FUNDS

474

30,724

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2025 and were signed on its behalf by:

N J Jimmy - Director

1.	STATUTORY INFORMATION

VBB Consulting 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

10,000

AMORTISATION

At 1 June 2024

and 31 May 2025

10,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2024

5,267

Additions

1,640

At 31 May 2025

6,907

DEPRECIATION

At 1 June 2024

4,570

Charge for year

771

At 31 May 2025

5,341

NET BOOK VALUE

At 31 May 2025

1,566

At 31 May 2024

697

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,000

13,860

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

4,450

11,450

Social security and other taxes

191

82

VAT

7,243

8,134

Directors' current accounts

33,106

34,217

Accrued expenses

1,705

1,619

46,695

55,502

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

297

174

Deferred

tax

£

Balance at 1 June 2024

174

Accelerated Capital Allowances

123

Balance at 31 May 2025

297

9.

RESERVES

Retained

earnings

£

At 1 June 2024

30,624

Profit for the year

19,750

Dividends

(50,000

)

At 31 May 2025

374

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The director has signified that his loan account has been kept in credit and there is no fixed date for repayment.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is N J Jimmy.