BrightAccountsProduction v1.0.0 v1.0.0 2024-02-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The Principal Activity of the Company is the sale of motor vehicle parts and accessories 15 January 2026 1 NI708565 2025-01-31 NI708565 2024-01-31 NI708565 2024-02-01 2025-01-31 NI708565 uk-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 NI708565 uk-curr:PoundSterling 2024-02-01 2025-01-31 NI708565 uk-bus:AbridgedAccounts 2024-02-01 2025-01-31 NI708565 uk-core:ShareCapital 2025-01-31 NI708565 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 NI708565 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-01-31 NI708565 uk-bus:FRS102 2024-02-01 2025-01-31 NI708565 2024-02-01 2025-01-31 NI708565 uk-bus:Director1 2024-02-01 2025-01-31 NI708565 uk-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI708565

Van Factors Direct Ltd

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 31 January 2025

VAN FACTORS DIRECT LTD

Company Registration Number: NI708565

ABRIDGED BALANCE SHEET

as at 31 January 2025

|  |  | 2025
|  | Notes | £
Current Assets

Cash and cash equivalents |  |  | 17,276
Creditors: amounts falling due within one year |  |  | (15,425)
|  |  | ─────────
Net Current Assets |  |  | 1,851
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 1,851
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100
Retained earnings |  |  | 1,751
|  |  | ─────────
Equity attributable to owners of the company |  |  | 1,851
|  |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 15 January 2026

Mr Steven Mulholland |  |  |
Director |  |  |

VAN FACTORS DIRECT LTD

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

1. | General Information
| Van Factors Direct Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI708565. The registered office of the company is 37 Gortinure Road, Maghera, Derry, BT46 5PA which is also the principal place of business of the company. The Principal Activity of the Company is the sale of motor vehicle parts and accessories The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 January 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Statement on previous periods
| The company did not present financial statements for previous periods.

4. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 0).
|  | 2025
|  | Number
| Total | 1
|  | ═════════