Registration number: 15469771

Vanamo Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Vanamo Ltd

Company Information

Directors

Mr V Grover Mrs A R Grover

Registered office

164 Langstone Road Portsmouth PO3 6BT

Accountants

Ikara Business Solutions Limited 1 Pavilion Square Cricketers Way Westhoughton Bolton BL5 3AJ

Vanamo Ltd

(Registration number: 15469771)
Balance Sheet as at 28 February 2025

	Note	2025 £
Fixed assets
Intangible assets	4	18,480
Tangible assets	5	430
		18,910
Current assets
Debtors	6	17,024
Cash at bank and in hand		10,277
		27,301
Creditors: Amounts falling due within one year	7	(69,379)
Net current liabilities		(42,078)
Total assets less current liabilities		(23,168)
Creditors: Amounts falling due after more than one year	7	(47,756)
Net liabilities		(70,924)
Capital and reserves
Called up share capital		2
Retained earnings		(70,926)
Shareholders' deficit		(70,924)

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 November 2025 and signed on its behalf by:
 

Vanamo Ltd

(Registration number: 15469771)
Balance Sheet as at 28 February 2025

......................................... Mr V Grover Director

Vanamo Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
164 Langstone Road
Portsmouth
PO3 6BT
England

These financial statements were authorised for issue by the Board on 6 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the shareholders that they will continue to give financial support to the company for twelve months from the date of signing these accounts.

On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above may not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustments to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

Vanamo Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 28 February 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	15% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Vanamo Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 28 February 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Vanamo Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 28 February 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Vanamo Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 28 February 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	23,100	23,100
At 28 February 2025	23,100	23,100
Amortisation
Amortisation charge	4,620	4,620
At 28 February 2025	4,620	4,620
Carrying amount
At 28 February 2025	18,480	18,480

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	506	506
At 28 February 2025	506	506
Depreciation
Charge for the period	76	76
At 28 February 2025	76	76
Carrying amount
At 28 February 2025	430	430

6

Debtors

Current	2025 £
Trade debtors	1,124
Prepayments	8,400
Other debtors	7,500
	17,024

Vanamo Ltd

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 28 February 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings		15,468
Trade creditors		6,778
Taxation and social security		6,061
Accruals and deferred income		955
Other creditors		40,117
		69,379

Creditors: amounts falling due after more than one year

	Note	2025 £
Due after one year
Loans and borrowings		47,756