Company Registration No. 07192106 (England and Wales)
Vesper Investments Limited
Unaudited accounts
for the year ended 31 March 2025
Vesper Investments Limited
Unaudited accounts
Contents
Vesper Investments Limited
Company Information
for the year ended 31 March 2025
Directors
S Basu
AM Rosenthal
Company Number
07192106 (England and Wales)
Registered Office
20 Margaret Street
London
UK
W1W 8RS
Accountants
Jacobs & Company
152 Coles Green Road
London
NW2 7HD
Vesper Investments Limited
Statement of financial position
as at 31 March 2025
Tangible assets
2,811
4,637
Cash at bank and in hand
45,565
195,039
Creditors: amounts falling due within one year
(76,987)
(40,083)
Net current assets
10,637
211,530
Total assets less current liabilities
13,448
216,167
Provisions for liabilities
Called up share capital
101
101
Share premium
39,895
39,895
Capital redemption reserve
105
105
Profit and loss account
(27,239)
174,907
Shareholders' funds
12,862
215,008
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by
AM Rosenthal
Director
Company Registration No. 07192106
Vesper Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
Vesper Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 07192106. The registered office is 20 Margaret Street , London, UK, W1W 8RS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over the life of the lease
Plant & machinery
33% on cost
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Vesper Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 April 2024
30,213
87,475
117,688
At 31 March 2025
30,862
87,475
118,337
At 1 April 2024
30,212
82,839
113,051
Charge for the year
130
2,345
2,475
At 31 March 2025
30,342
85,184
115,526
At 31 March 2025
520
2,291
2,811
At 31 March 2024
1
4,636
4,637
Amounts falling due within one year
Accrued income and prepayments
17,815
36,144
Other debtors
9,018
15,085
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
14,924
6,279
Taxes and social security
24,504
25,047
Allotted, called up and fully paid:
101 Ordinary shares of £1 each
101
101
Vesper Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
46,273
-
Later than one year and not later than five years
154,245
22,260
The company's landlord has a charge over an amount of £13,356 included in Other debtors.
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).