VB PLANT & EQUIPMENT LIMITED


Directors	BARRETT, Vicki Maria
	BARRETT, William Henry


Registered Address	The Old Granary
	Dunton Road
	Laindon
	SS15 4DB


Registered Number	09907823 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	31 Jan 2025		31 Dec 2023
		£	£	£	£
Fixed assets
Tangible assets	3		60,375		70,765
			60,375		70,765
Current assets
Debtors	4	156,000		73,923
Cash at bank and on hand		4,985		28,848
		160,985		102,771
Creditors amounts falling due within one year	5	(37,838)		(23,303)
Net current assets (liabilities)			123,147		79,468
Total assets less current liabilities			183,522		150,233
Creditors amounts falling due after one year	6		(3,334)		(17,645)
Net assets			180,188		132,588
Capital and reserves
Called up share capital			100		100
Profit and loss account			180,088		132,488
Shareholders' funds			180,188		132,588

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2025, and are signed on its behalf by:

BARRETT, Vicki Maria
Director
Registered Company No. 09907823

VB PLANT & EQUIPMENT LIMITED

Notes to the Financial Statements
for the period ended 31 January 2025

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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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 from the rendering of services.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5

2.	Average number of employees


		2025		2023
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	177,891
	At 31 January 25	177,891
	Depreciation and impairment
	At 01 January 24	107,126
	Charge for year	10,390
	At 31 January 25	117,516
	Net book value
	At 31 January 25	60,375
	At 31 December 23	70,765

4.	Debtors: amounts due within one year

	2025	2023
	£	£
Trade debtors / trade receivables	156,000	46,500
Other debtors	-	27,423
Total	156,000	73,923


	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.

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.

5.	Creditors: amounts due within one year

	2025	2023
	£	£
Trade creditors / trade payables	15,000	-
Bank borrowings and overdrafts	10,000	10,000
Taxation and social security	12,838	13,303
Total	37,838	23,303


	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.

6.	Creditors: amounts due after one year

	2025	2023
	£	£
Bank borrowings and overdrafts	3,334	14,167
Other creditors	-	3,478
Total	3,334	17,645


	Long 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.