REGISTERED NUMBER: 13084926 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Vac-Con Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Conroy

C L Cook

REGISTERED OFFICE:

Acorn House

85 Wainfleet Road

Skegness

PE25 2EL

REGISTERED NUMBER:

13084926 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Northgate House

Northgate

Sleaford

Lincolnshire

NG34 7BZ

FIXED ASSETS

Intangible assets

4

2,690

4,490

Tangible assets

5

1,043,398

948,405

1,046,088

952,895

CURRENT ASSETS

Stocks

1,965,333

400,000

Debtors

6

1,512,605

1,881,726

Cash at bank and in hand

39,157

65,720

3,517,095

2,347,446

CREDITORS

Amounts falling due within one year

7

2,312,341

1,051,036

NET CURRENT ASSETS

1,204,754

1,296,410

TOTAL ASSETS LESS CURRENT LIABILITIES

2,250,842

2,249,305

CREDITORS

Amounts falling due after more than one year

8

(1,679,460

)

(1,772,853

)

PROVISIONS FOR LIABILITIES

(86,849

)

(78,300

)

NET ASSETS

484,533

398,152

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

484,433

398,052

SHAREHOLDERS' FUNDS

484,533

398,152

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 15 January 2026 and were signed on its behalf by:

S Conroy - Director

1.	STATUTORY INFORMATION

Vac-Con Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

10,590

Additions

954

At 30 April 2025

11,544

AMORTISATION

At 1 May 2024

6,100

Charge for year

2,754

At 30 April 2025

8,854

NET BOOK VALUE

At 30 April 2025

2,690

At 30 April 2024

4,490

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

79,400

158,245

834,038

1,071,683

Additions

34,340

10,797

174,575

219,712

Disposals

-

-

(15,000

)

(15,000

)

At 30 April 2025

113,740

169,042

993,613

1,276,395

DEPRECIATION

At 1 May 2024

16,572

38,346

68,360

123,278

Charge for year

11,025

12,318

87,251

110,594

Eliminated on disposal

-

-

(875

)

(875

)

At 30 April 2025

27,597

50,664

154,736

232,997

NET BOOK VALUE

At 30 April 2025

86,143

118,378

838,877

1,043,398

At 30 April 2024

62,828

119,899

765,678

948,405

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

234,375

DEPRECIATION

At 1 May 2024

54,510

Charge for year

11,025

At 30 April 2025

65,535

NET BOOK VALUE

At 30 April 2025

168,840

At 30 April 2024

179,865

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

288,172

92,464

Amounts owed by participating interests

238,733

420,426

Amounts recoverable on contracts

-

1,185,000

Other debtors

985,700

183,836

1,512,605

1,881,726

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

178,106

165,697

Trade creditors

636,180

196,053

Amounts owed to participating interests

854,987

528,777

Taxation and social security

356,789

152,783

Other creditors

286,279

7,726

2,312,341

1,051,036

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

428,692

357,085

Amounts owed to group undertakings

-

315,000

Other creditors

1,250,768

1,100,768

1,679,460

1,772,853

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100