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COMPANY REGISTRATION NUMBER: 677650

Victory Industrial & Window Cleaning Co. Limited

Filleted Unaudited Financial Statements

5 April 2025

Victory Industrial & Window Cleaning Co. Limited

Financial Statements

Year ended 5 April 2025

Contents | Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 7

Victory Industrial & Window Cleaning Co. Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Victory Industrial & Window Cleaning Co. Limited

Year ended 5 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Victory Industrial & Window Cleaning Co. Limited for the year ended 5 April 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Victory Industrial & Window Cleaning Co. Limited in accordance with the terms of our engagement letter dated 18 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Victory Industrial & Window Cleaning Co. Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Victory Industrial & Window Cleaning Co. Limited and its director for our work or for this report.
It is your duty to ensure that Victory Industrial & Window Cleaning Co. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Victory Industrial & Window Cleaning Co. Limited. You consider that Victory Industrial & Window Cleaning Co. Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Victory Industrial & Window Cleaning Co. Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
2 December 2025

Victory Industrial & Window Cleaning Co. Limited

Statement of Financial Position

5 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 1,254 | 1,672

Current assets

Debtors | 7 | 17,056 |  | 18,107
Cash at bank and in hand | 76,220 |  | 94,090
| -------- |  | ---------
| 93,276 |  | 112,197

Creditors: amounts falling due within one year | 8 | 8,171 |  | 7,575
| -------- |  | ---------
Net current assets |  | 85,105 | 104,622
|  | -------- | ---------
Total assets less current liabilities |  | 86,359 | 106,294

Provisions

Taxation including deferred tax |  | 238 | 318
|  | -------- | ---------
Net assets |  | 86,121 | 105,976
|  | -------- | ---------

Victory Industrial & Window Cleaning Co. Limited

Statement of Financial Position (continued)

5 April 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 700 | 700
Profit and loss account |  | 85,421 | 105,276
|  | -------- | ---------
Shareholders funds |  | 86,121 | 105,976
|  | -------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 25 November 2025 , and are signed on behalf of the board by:

Mr D Farr |
Director |

Company registration number: 677650

Victory Industrial & Window Cleaning Co. Limited

Notes to the Financial Statements

Year ended 5 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 35 Stephen Hill, Sheffield, S10 5NT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
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.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 25% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 6 April 2024 and 5 April 2025 | 15,000
| --------
Amortisation |
At 6 April 2024 and 5 April 2025 | 15,000
| --------
Carrying amount |
At 5 April 2025 | –
| --------
At 5 April 2024 | –
| --------

6. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 6 April 2024 and 5 April 2025 | 7,290 | 9,500 | 1,732 | 18,522
| ------- | ------- | ------- | --------
Depreciation |  |  |  |
At 6 April 2024 | 7,290 | 7,828 | 1,732 | 16,850
Charge for the year | – | 418 | – | 418
| ------- | ------- | ------- | --------
At 5 April 2025 | 7,290 | 8,246 | 1,732 | 17,268
| ------- | ------- | ------- | --------
Carrying amount |  |  |  |
At 5 April 2025 | – | 1,254 | – | 1,254
| ------- | ------- | ------- | --------
At 5 April 2024 | – | 1,672 | – | 1,672
| ------- | ------- | ------- | --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 16,067 | 10,514
Other debtors | 989 | 7,593
| -------- | --------
| 17,056 | 18,107
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 90 | 450
Corporation tax | 2,626 | 1,951
Social security and other taxes | 1,985 | 2,204
Other creditors | 3,470 | 2,970
| ------- | -------
| 8,171 | 7,575
| ------- | -------

9. Director's advances, credits and guarantees
A directors loan exists as between the company and the director. At 6 April 2024, the balance on the loan account, being that owed by the director to the company, was £6,669, which balance was subsequently repaid in full in this latest financial year.