REGISTERED NUMBER: 00223759 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

VANGUARD METROPOLITAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J E Shaw

Mrs J M Shaw

REGISTERED OFFICE:

5-9 Eden Street

Kingston Upon Thames

Surrey

KT1 1BQ

REGISTERED NUMBER:

00223759 (England and Wales)

ACCOUNTANTS:

Collards

Chartered Accountants

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

FIXED ASSETS

Tangible assets

4

1,536,370

1,536,369

Investments

5

1,198,459

-

2,734,829

1,536,369

CURRENT ASSETS

Debtors

6

85,813

88,018

Cash at bank

1,650,886

2,369,606

1,736,699

2,457,624

CREDITORS

Amounts falling due within one year

7

367,277

365,985

NET CURRENT ASSETS

1,369,422

2,091,639

TOTAL ASSETS LESS CURRENT LIABILITIES

4,104,251

3,628,008

CAPITAL AND RESERVES

Called up share capital

39,150

39,150

Retained earnings

4,065,101

3,588,858

4,104,251

3,628,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

J E Shaw - Director

1.	STATUTORY INFORMATION

Vanguard Metropolitan Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

1,520,162

35,854

1,556,016

Additions

-

1,378

1,378

At 31 March 2025

1,520,162

37,232

1,557,394

DEPRECIATION

At 1 April 2024

-

19,647

19,647

Charge for year

-

1,377

1,377

At 31 March 2025

-

21,024

21,024

NET BOOK VALUE

At 31 March 2025

1,520,162

16,208

1,536,370

At 31 March 2024

1,520,162

16,207

1,536,369

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

1,193,000

Share of profit/(loss)

5,459

At 31 March 2025

1,198,459

NET BOOK VALUE

At 31 March 2025

1,198,459

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,085

38,559

Other debtors

18,728

49,459

85,813

88,018

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

55,544

58,112

Taxation and social security

158,335

146,500

Other creditors

153,398

161,373

367,277

365,985