Vintage Austin Register Limited(The)

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 01569763

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,998		20,219

			18,998		20,219
CURRENT ASSETS
Stocks	5	95,531		86,747
Debtors	6	5,870		3,540
Cash at bank and in hand		38,690		45,492

		140,091		135,779
Creditors: Amounts Falling Due Within One Year	7	(16,455 )		(14,772 )

NET CURRENT ASSETS (LIABILITIES)			123,636		121,007

TOTAL ASSETS LESS CURRENT LIABILITIES			142,634		141,226

NET ASSETS			142,634		141,226

Income and Expenditure Account			142,634		141,226

MEMBERS' FUNDS			142,634		141,226

For the year ending 30 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Miss Caryl Billingham Director	Mr Michael Luff Director
04/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Vintage Austin Register Limited(The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 01569763 . The registered office is 7 Bridgewater Rise, Brackley, Northants, NN13 6DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Fixtures & Fittings	25% straight line
Archive Material	At cost since market value is likely to be higher

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Archive Material	Total
	£	£	£	£
Cost
As at 1 May 2024	30,916	1,742	15,863	48,521
Additions	-	473	305	778

As at 30 April 2025	30,916	2,215	16,168	49,299

Depreciation
As at 1 May 2024	26,723	1,579	-	28,302
Provided during the period	1,717	282	-	1,999

As at 30 April 2025	28,440	1,861	-	30,301

...CONTINUED

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Vintage Austin Register Limited(The)

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025	2,476	354	16,168	18,998

As at 1 May 2024	4,193	163	15,863	20,219

5. Stocks

	2025	2024
	£	£
Books	704	-
Spares	94,827	86,747

	95,531	86,747

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	581	-
Prepayments and accrued income	3,785	3,540
VAT	1,504	-

	5,870	3,540

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,846	2
Other creditors	526	-
Accruals and deferred income	13,083	14,770

	16,455	14,772

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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