Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.18966truetruetruetrueProduction for events41falsefalse2024-04-0142truefalse 04423758 2024-04-01 2025-03-31 04423758 2023-04-01 2024-03-31 04423758 2025-03-31 04423758 2024-03-31 04423758 2023-04-01 04423758 1 2024-04-01 2025-03-31 04423758 d:Director1 2024-04-01 2025-03-31 04423758 d:Director2 2024-04-01 2025-03-31 04423758 d:RegisteredOffice 2024-04-01 2025-03-31 04423758 c:Buildings c:ShortLeaseholdAssets 2024-04-01 2025-03-31 04423758 c:Buildings c:ShortLeaseholdAssets 2025-03-31 04423758 c:Buildings c:ShortLeaseholdAssets 2024-03-31 04423758 c:PlantMachinery 2024-04-01 2025-03-31 04423758 c:PlantMachinery 2025-03-31 04423758 c:PlantMachinery 2024-03-31 04423758 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423758 c:PlantMachinery c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04423758 c:MotorVehicles 2024-04-01 2025-03-31 04423758 c:MotorVehicles 2025-03-31 04423758 c:MotorVehicles 2024-03-31 04423758 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423758 c:MotorVehicles c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04423758 c:FurnitureFittings 2024-04-01 2025-03-31 04423758 c:FurnitureFittings 2025-03-31 04423758 c:FurnitureFittings 2024-03-31 04423758 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423758 c:FurnitureFittings c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04423758 c:OfficeEquipment 2024-04-01 2025-03-31 04423758 c:OfficeEquipment 2025-03-31 04423758 c:OfficeEquipment 2024-03-31 04423758 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423758 c:OfficeEquipment c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04423758 c:ComputerEquipment 2024-04-01 2025-03-31 04423758 c:ComputerEquipment 2025-03-31 04423758 c:ComputerEquipment 2024-03-31 04423758 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423758 c:ComputerEquipment c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04423758 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423758 c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04423758 c:CurrentFinancialInstruments 2025-03-31 04423758 c:CurrentFinancialInstruments 2024-03-31 04423758 c:Non-currentFinancialInstruments 2025-03-31 04423758 c:Non-currentFinancialInstruments 2024-03-31 04423758 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 04423758 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 04423758 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 04423758 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 04423758 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2025-03-31 04423758 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-03-31 04423758 c:UKTax 2024-04-01 2025-03-31 04423758 c:UKTax 2023-04-01 2024-03-31 04423758 c:ShareCapital 2025-03-31 04423758 c:ShareCapital 2024-03-31 04423758 c:ShareCapital 2023-04-01 04423758 c:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04423758 c:RetainedEarningsAccumulatedLosses 2025-03-31 04423758 c:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 04423758 c:RetainedEarningsAccumulatedLosses 2024-03-31 04423758 c:RetainedEarningsAccumulatedLosses 2023-04-01 04423758 c:AcceleratedTaxDepreciationDeferredTax 2025-03-31 04423758 c:AcceleratedTaxDepreciationDeferredTax 2024-03-31 04423758 c:TaxLossesCarry-forwardsDeferredTax 2025-03-31 04423758 c:TaxLossesCarry-forwardsDeferredTax 2024-03-31 04423758 d:OrdinaryShareClass1 2024-04-01 2025-03-31 04423758 d:OrdinaryShareClass1 2025-03-31 04423758 d:FRS102 2024-04-01 2025-03-31 04423758 d:Audited 2024-04-01 2025-03-31 04423758 d:FullAccounts 2024-04-01 2025-03-31 04423758 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04423758 c:WithinOneYear 2025-03-31 04423758 c:WithinOneYear 2024-03-31 04423758 c:BetweenOneFiveYears 2025-03-31 04423758 c:BetweenOneFiveYears 2024-03-31 04423758 c:HirePurchaseContracts c:WithinOneYear 2025-03-31 04423758 c:HirePurchaseContracts c:WithinOneYear 2024-03-31 04423758 c:HirePurchaseContracts c:BetweenOneFiveYears 2025-03-31 04423758 c:HirePurchaseContracts c:BetweenOneFiveYears 2024-03-31 04423758 2 2024-04-01 2025-03-31 04423758 6 2024-04-01 2025-03-31 04423758 c:PlantMachinery c:LeasedAssetsHeldAsLessee 2025-03-31 04423758 c:PlantMachinery c:LeasedAssetsHeldAsLessee 2024-03-31 04423758 c:MotorVehicles c:LeasedAssetsHeldAsLessee 2025-03-31 04423758 c:MotorVehicles c:LeasedAssetsHeldAsLessee 2024-03-31 04423758 c:OtherPropertyPlantEquipment c:LeasedAssetsHeldAsLessee 2025-03-31 04423758 c:OtherPropertyPlantEquipment c:LeasedAssetsHeldAsLessee 2024-03-31 04423758 c:LeasedAssetsHeldAsLessee 2025-03-31 04423758 c:LeasedAssetsHeldAsLessee 2024-03-31 04423758 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 04423758














VIBRATION GROUP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
VIBRATION GROUP LIMITED
 
 
COMPANY INFORMATION


Directors
S M Aldred 
S J Tracey 




Registered number
04423758



Registered office
Acre House
11/15 William Road

London

NW1 3ER




Independent auditors
Sopher + Co LLP
Chartered Accountants & Statutory Auditors

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
VIBRATION GROUP LIMITED
 

CONTENTS



Page
Strategic Report
 
1 - 2
Directors' Report
 
3 - 4
Independent Auditors' Report
 
5 - 8
Statement of Comprehensive Income
 
9
Statement of Financial Position
 
10 - 11
Statement of Changes in Equity
 
12
Notes to the Financial Statements
 
13 - 25


 
VIBRATION GROUP LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The directors present the strategic report of Vibration Group Limited ("the Company") for the year ended 31 March 2025. The company is a subsidiary of Broadwick Group Limited. Broadwick Group Limited and its subsidiaries together form "the Group". The trading name of the Group is "Broadwick Group".
We own and operate a portfolio of award-winning venues and entertainment brands and partner with some of the world’s most influential brands and artists to deliver powerful programming and cultural experiences across the world.
We believe in redefining spaces and how people experience culture. By breaking down traditional barriers, we curate unique narratives, reveal distinct identities and create one-of- a kind experiences across all properties. At the heart of Broadwick is a founding belief in the power of ‘live’ with the objective always being to inspire, connect and create massive impact through music, culture and space. With three core divisions; Spaces, Live and Services, Broadwick Group design, build and operate some of the world’s most exciting venue and entertainment brands.

Business review
 
With strong financial management, support from our investors and an active shareholder team leading the business we have worked hard to implement structures and processes that have allowed us to grow revenue sustainably and are poised to capitalise on multiple venue acquisitions, rapidly expanding our portfolio of brands whilst increasing our working capital reserves to deliver continued growth.
At the reporting date, turnover for the year was £15,814,129 (2024 - £13,594,743) with a gross profit margin of 34.4% (2024 - 35.7%).

Principal risks and uncertainties
 
In compliance with accounting standards and best practice, we have summarised below the principal risks facing the Group: 
a) Commercial risk
Systems and procedures are in place to identify, assess and mitigate major business risks that could impact the company. Monitoring exposure to risk and uncertainty is an integral part of the company's structured management processes. Generally, the principal risks that the company faces are operational risk, competition, regulatory and legislative impacts, recruitment and retention of staff and maintenance of reputation, as well as financial risk.
b) Liquidity risk
The company seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably.

Financial key performance indicators
 
The continued success and sustainability of the company will be determined significantly by the ability to continue to grow revenues more than its costs. Therefore the level of turnover, year on year growth and gross profit margins are key performance indicators (KPIs). The company's KPIs for this period are stated above under "Business review".

Page 1

 
VIBRATION GROUP LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Other key performance indicators
 
The directors believe there are numerous non-financial performance indicators, but none are individually key to assessing the overall performance of the company.


This report was approved by the board on 22 December 2025 and signed on its behalf.



S J Tracey
Director

Page 2

 
VIBRATION GROUP LIMITED
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Results and dividends

The profit for the year, after taxation, amounted to £141,746 (2024 - £597,317).

The company did not pay any dividends in the year (2024 - £nil).

Directors

The directors who served during the year were:

S M Aldred 
S J Tracey 

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Future developments

Management remains optimistic about the year ahead, supported by a strong pipeline of confirmed and prospective events. Planned investments in digital capabilities, sustainable production solutions, and staff development will enhance service quality and operational resilience. The company is well positioned to capitalise on industry growth and continue delivering innovative, impactful event experiences.

Page 3

 
VIBRATION GROUP LIMITED
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

On 2 October 2025 Broadwick Group Limited, the ultimate parent undertaking, obtained new growth finance in the form of a £12M revolving credit facility from a bank. The facility has been secured by way of a fixed and floating charge over the assets of the group.

Auditors

Under section 487(2) of the Companies Act 2006Sopher + Co LLP will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.

This report was approved by the board on 22 December 2025 and signed on its behalf.
 





S J Tracey
Director

Page 4

 
VIBRATION GROUP LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VIBRATION GROUP LIMITED
 

Opinion


We have audited the financial statements of Vibration Group Limited (the 'Company') for the year ended 31 March 2025, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
VIBRATION GROUP LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VIBRATION GROUP LIMITED (CONTINUED)

Other information


The directors are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.


In connection with our audit of the financial statementsour responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
VIBRATION GROUP LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VIBRATION GROUP LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 
 
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 
we identified the laws and regulations applicable to the Company through discussions with directors and other management, and from our commercial knowledge and experience of the entertainment sector; 
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and 
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

We assessed the susceptibility of the Company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 
 
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; 
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and 
understanding the design of the Company’s remuneration policies. 

To address the risk of fraud through management bias and override of controls, we: 
 
performed analytical procedures to identify any unusual or unexpected relationships; 
tested journal entries to identify unusual transactions; 
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and 
investigated the rationale behind significant or unusual transactions. 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 
 
agreeing financial statement disclosures to underlying supporting documentation; 
enquiring of management as to actual and potential litigation and claims; and 
reviewing correspondence with HMRC, relevant regulators and the Company’s legal advisors. 
 

 
Page 7

 
VIBRATION GROUP LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VIBRATION GROUP LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements (continued)
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. 
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Martyn Atkinson FCA (Senior Statutory Auditor)
  
for and on behalf of
Sopher + Co LLP
 
Chartered Accountants
Statutory Auditors
  
5 Elstree Gate
Elstree Way
Borehamwood
Hertfordshire
WD6 1JD

22 December 2025
Page 8

 
VIBRATION GROUP LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025


2025
2024
Note
£
£

  

Turnover
 4 
15,814,129
13,594,743

Cost of sales
  
(10,381,224)
(8,746,159)

Gross profit
  
5,432,905
4,848,584

Administrative expenses
  
(5,303,985)
(5,586,054)

Operating profit/(loss)
 5 
128,920
(737,470)

Income from participating interests
  
82,647
82,647

Profit on disposal of investments
  
-
1,275,491

Interest receivable and similar income
 8 
7,760
12,772

Interest payable and similar expenses
 9 
(54,187)
(45,998)

Profit before tax
  
165,140
587,442

Tax on profit
 10 
(23,394)
9,875

Profit for the financial year
  
141,746
597,317

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 13 to 25 form part of these financial statements.

Page 9

 
VIBRATION GROUP LIMITED
REGISTERED NUMBER:04423758

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 11 
1,050,825
1,053,569

Investments
 12 
705,232
705,232

  
1,756,057
1,758,801

Current assets
  

Debtors: amounts falling due within one year
 13 
3,506,363
4,020,019

Bank and cash balances
  
633,916
199,004

  
4,140,279
4,219,023

Current liabilities
  

Creditors: amounts falling due within one year
 14 
(2,385,998)
(2,495,578)

Net current assets
  
 
 
1,754,281
 
 
1,723,445

Total assets less current liabilities
  
3,510,338
3,482,246

Creditors: amounts falling due after more than one year
 15 
(561,314)
(698,362)

Provisions for liabilities
  

Deferred taxation
  
(83,862)
(60,468)

Net assets
  
2,865,162
2,723,416


Capital and reserves
  

Called up share capital 
 19 
1,250
1,250

Profit and loss account
 20 
2,863,912
2,722,166

  
2,865,162
2,723,416


Page 10

 
VIBRATION GROUP LIMITED
REGISTERED NUMBER:04423758
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.




S J Tracey
Director

The notes on pages 13 to 25 form part of these financial statements.

Page 11

 
VIBRATION GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 31 April 2023
1,250
2,124,849
2,126,099



Profit for the year
-
597,317
597,317



At 1 April 2024
1,250
2,722,166
2,723,416



Profit for the year
-
141,746
141,746


At 31 March 2025
1,250
2,863,912
2,865,162


The notes on pages 13 to 25 form part of these financial statements.

Page 12

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Vibration Group Limited is a private limited liability company registered in England and Wales. Its registered office address is Acre House, 11-15 William Road, London, NW1 3ER. 
The company's principal activity is production services for events.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Broadwick Group Limited as at 31 March 2025 and these financial statements may be obtained from Companies House.

 
2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.4

Turnover

Turnover comprises revenue recognised by the company in respect of production services provided for events.
Turnover is recognised when the event takes place and it is possible that economic benefit will flow to the company. It is exclusive of Value Added Tax and trade discounts.

Page 13

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method.

 
2.9

Pensions

The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 14

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.10

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on the following basis:

Short-term leasehold property
-
over the remaining life of the lease
Plant and machinery
-
3-5 years straight line
Motor vehicles
-
10 years straight line
Fixtures and fittings
-
3-10 years straight line
Office equipment
-
3-5 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss

Page 15

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.12

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.13

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.14

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand and loans with related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction cost price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash is represented by cash in hand and deposits with financial institutions. 


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of accounting policies management is required to make judgments, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other  sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The directors have made the following judgments:
a) Determining whether there are indicators of impairment of Company's tangible assets. Factors taken into consideration include the economic viability and expected future financial performance of the assets. 
The directors have made the following key estimates:
a) Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and estimated disposal values.


4.


Turnover

All turnover relates to the company's principal activity and arose within the United Kingdom.

Page 16

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Operating profit/(loss)

The operating profit/(loss) is stated after charging:

2025
2024
£
£

Depreciation
406,415
193,575

Operating lease rentals
489,017
266,389


6.


Auditors' remuneration

Audit fees for all entities in the group are bourne by Broadwick Group Limited, the group's ultimate parent
undertaking.


7.


Employees

Staff costs were as follows:


2025
2024
£
£

Wages and salaries
1,832,295
1,514,732

Social security costs
205,671
213,335

Cost of defined contribution scheme
149,925
149,272

2,187,891
1,877,339


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Employees
41
42


8.


Interest receivable

2025
2024
£
£


Other interest receivable
7,760
12,772

Page 17

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
9,694
33,554

Finance leases and hire purchase contracts
44,493
12,444

54,187
45,998


10.


Taxation


2025
2024
£
£

Corporation tax


Adjustments in respect of previous periods
-
300


Deferred tax


Origination and reversal of timing differences
23,394
(10,175)


Tax on profit
23,394
(9,875)
Page 18

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 19%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
165,140
587,442


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 19%)
41,285
111,614

Effects of:


Expenses not deductible for tax purposes
2,770
(245,689)

Depreciation for year in excess of capital allowances
250
(135,776)

Utilisation of tax losses
(23,643)
-

Adjustments to tax charge in respect of prior periods
-
300

Dividends from UK companies
(20,662)
(15,703)

Unrelieved tax losses carried forward
-
143,509

Group relief
-
142,045

Deferred tax
23,394
(10,175)

Total tax charge for the year
23,394
(9,875)


Factors that may affect future tax charges

At the reporting date, the company had tax losses of £660,738 (2024- £755,310) available to carry forward and utilise against future taxable trading profits. A deferred tax asset has been provided for in respect of the losses carried forward.

Page 19

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

11.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£
£
£
£



Cost 


At 1 April 2024
58,131
818,845
32,850
153,054
333,420
68,642
1,464,942


Additions
-
-
-
14,502
389,169
-
403,671


Disposals
-
(6,036)
-
(67,100)
-
-
(73,136)


Transfers between classes
-
-
-
(21,354)
21,354
-
-



At 31 March 2025

58,131
812,809
32,850
79,102
743,943
68,642
1,795,477



Depreciation


At 1 April 2024
13,297
113,626
4,928
89,395
173,718
16,409
411,373


Charge for the year on owned assets
18,966
44,059
-
9,731
82,230
13,629
168,615


Charge for the year on financed assets
-
148,798
3,285
-
85,717
-
237,800


Disposals
-
(6,036)
-
(67,100)
-
-
(73,136)



At 31 March 2025

32,263
300,447
8,213
32,026
341,665
30,038
744,652



Net book value



At 31 March 2025
25,868
512,362
24,637
47,076
402,278
38,604
1,050,825



At 31 March 2024
44,834
705,219
27,922
63,659
159,702
52,233
1,053,569

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Plant and machinery
475,409
624,207

Motor vehicles
24,637
27,922

Office equipment
263,536
21,615

763,582
673,744

Page 20

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Investment in joint ventures
Total

£
£
£
£



Cost


At 1 April 2024
462,477
150,755
92,000
705,232



At 31 March 2025
462,477
150,755
92,000
705,232






13.


Debtors

2025
2024
£
£


Trade debtors
524,198
544,059

Amounts owed by group undertakings
1,582,509
2,156,112

Amounts owed by joint ventures and associated undertakings
1,621
-

Other debtors
444,007
912,376

Prepayments and accrued income
954,028
407,472

3,506,363
4,020,019


Page 21

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
150,000
162,500

Trade creditors
374,155
522,226

Amounts owed to group undertakings
104,316
736,947

Amounts owed to associated undertakings
-
3,117

Taxation and social security
78,305
50,613

Obligations under finance lease and hire purchase contracts
232,634
187,850

Other creditors
74,099
62,711

Accruals and deferred income
1,372,489
769,614

2,385,998
2,495,578


The bank loan is secured by way of a fixed and floating charge over the assets of the company.
Obligations under hire purchase contracts are secured against the assets in the lease.


15.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
75,000
225,000

Net obligations under finance leases and hire purchase contracts
486,314
473,362

561,314
698,362


The bank loan is secured by way of a fixed and floating charge over the assets of the company.
Obligations under hire purchase contracts are secured against the assets in the lease.

Page 22

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

16.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
150,000
162,500

Amounts falling due 1-2 years

Bank loans
75,000
225,000



225,000
387,500



17.


Hire purchase leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
232,634
187,750

Between 1-5 years
486,519
473,362

719,153
661,112


18.


Deferred taxation




2025
2024


£

£






At beginning of year
60,468
70,643


Charged to profit or loss
23,394
(10,175)



At end of year
83,862
60,468

Page 23

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
18.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
249,046
249,295

Tax losses carried forward
(165,184)
(188,827)

83,862
60,468


19.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1,250 Ordinary shares of £1 each
1,250
1,250



20.


Reserves

Profit and loss account

The profit or loss reserve represents the cumulative balance of retained profits and losses since the Company started trading. It is a distributable reserve.


21.


Pension commitments

The company contributes to a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £149,925 (2024 - £149,272). Contributions amounting to £14,125 (2024 - £11,593) were payable to the fund at the reporting date.


22.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
561,530
626,849

Later than 1 year and not later than 5 years
336,745
898,275

898,275
1,525,124

Page 24

 
VIBRATION GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

23.


Related party transactions

At the reporting date the company was owed £54,000 (2024 - £nil) by a subsidiary undertaking.
During the year the company received dividends of £82,647 (2024 - £82,647) from its joint venture and associated undertakings. At the reporting date the company was owed £1,621 by (2024 - owed £3,117 to) its joint venture and associated undertakings  
The company forms part of a wholly-owned group and accordingly has taken advantage of the exemption allowed under section 33.1A of FRS 102 not to disclose transactions with other group companies.
 
Key management personnel
The Company has paid no remuneration to the directors or key management personnel during the year. These costs are bourne by the ultimate parent undertaking, Broadwick Group Limited.


24.


Post balance sheet events

On 2 October 2025 Broadwick Group Limited, the ultimate parent undertaking, obtained new growth finance in the form of a £12M revolving credit facility from a bank. The facility has been secured by way of a fixed and floating charge over the assets of the group.


25.


Controlling party

The immediate and ultimate parent undertaking is Broadwick Group Limited, a company registered in England and Wales, with its registered office address at Acre House, 11-15 William Road, London, NW1 3ER. Broadwick Group Limited prepares consolidated accounts, which are available from Companies House.
In the opinion of the directors the Group does not have a controlling party.

 
Page 25