Vickery & Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02422724

Vickery & Company Limited

Filleted Unaudited Financial Statements

31 December 2024

Vickery & Company Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Accounting policies	4

Notes to the financial statements	6

Vickery & Company Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Vickery & Company Limited

Year ended 31 December 2024

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

BODDINGTON & COMPANY LIMITED Chartered Certified Accountants

3 Churchmeadows Bulford Road Shipton Bellinger Tidworth Hampshire SP9 7RL

12 December 2025

Vickery & Company Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	4	671,605	716,133
Investments	5	100	100
		---------	---------
		671,705	716,233

Current assets

Debtors	6	126,036	132,106
Cash at bank and in hand		349,793	285,914
		---------	---------
		475,829	418,020

Creditors: amounts falling due within one year	7	197,719		173,297
		---------		---------
Net current assets			278,110	244,723
			---------	---------
Total assets less current liabilities			949,815	960,956

Provisions

Taxation including deferred tax	3,725	4,575
	---------	---------
Net assets	946,090	956,381
	---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	945,090	955,381
	---------	---------
Shareholders funds	946,090	956,381
	---------	---------

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 31 December 2024 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Vickery & Company Limited

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

Mr J. P. Vickery
Director

Company registration number: 02422724

Vickery & Company Limited

Accounting Policies

Year ended 31 December 2024

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.

Disclosure exemptions

Advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: No cash flow statement has been presented for the company. Disclosures in respect of financial instruments have not been presented.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover, which is stated net of Value Added Tax, from estate agency services is recognised as income on exchange of contracts and from property management when the service is provided.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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:

Freehold property	-	2% straight line
Leasehold property	-	evenly over duration of lease
Fixtures & fittings	-	10 - 33.3% Straight line
Motor Vehicles	-	25% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Vickery & Company Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 75/79 Park Street, Camberley, Surrey, GU15 3PE, England.

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. Employee numbers

The average number of persons employed by the company during the year amounted to 29 (2023: 28 ).

4. Tangible assets

	Freehold property	Long leasehold property	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 January 2024	616,910	273,206	726,201	18,250	1,634,567
Additions	–	–	1,220	–	1,220
	---------	---------	---------	--------	------------
At 31 December 2024	616,910	273,206	727,421	18,250	1,635,787
	---------	---------	---------	--------	------------
Depreciation
At 1 January 2024	111,010	123,393	673,531	10,500	918,434
Charge for the year	15,600	7,068	21,100	1,980	45,748
	---------	---------	---------	--------	------------
At 31 December 2024	126,610	130,461	694,631	12,480	964,182
	---------	---------	---------	--------	------------
Carrying amount
At 31 December 2024	490,300	142,745	32,790	5,770	671,605
	---------	---------	---------	--------	------------
At 31 December 2023	505,900	149,813	52,670	7,750	716,133
	---------	---------	---------	--------	------------

5. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2024 and 31 December 2024	100
	----
Impairment
At 1 January 2024 and 31 December 2024	–
	----

Carrying amount
At 31 December 2024	100
	----
At 31 December 2023	100
	----

6. Debtors

	2024	2023
	£	£
Trade debtors	54,515	26,646
Other debtors	71,521	105,460
	---------	---------
	126,036	132,106
	---------	---------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	38,645	41,611
Amounts owed to group undertakings and undertakings in which the company has a participating interest	100	100
Other creditors	158,974	131,586
	---------	---------
	197,719	173,297
	---------	---------