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VIMS Holdings Limited

Registered Number
04306355
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

VIMS Holdings Limited
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | D T Coleman
| J D T Coleman
| S Grundy

Company Secretary | S Grundy

Registered Address | 105 Sadler Road
| Lincoln
| LN6 3RS

Registered Number | 04306355 (England and Wales)

VIMS Holdings Limited
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 10,267 |  |  |  | 13,672
Investments | 5 |  |  | 1,000 |  |  |  | 1,000
Investment property | 4 |  |  | 60,000 |  |  |  | 60,000
|  |  |  | 71,267 |  |  |  | 74,672
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 5,393 |  |  |  | 5,393 |  |
Cash at bank and on hand |  | 100,111 |  |  |  | 64,183 |  |
|  | 105,504 |  |  |  | 69,576 |  |
Creditors amounts falling due within one year | 7 | (79,163) |  |  |  | (62,018) |  |
Net current assets (liabilities) |  |  |  | 26,341 |  |  |  | 7,558
Total assets less current liabilities |  |  |  | 97,608 |  |  |  | 82,230
Provisions for liabilities | 8 |  |  | (2,567) |  |  |  | (2,598)
Net assets |  |  |  | 95,041 |  |  |  | 79,632
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,224 |  |  |  | 1,224
Profit and loss account |  |  |  | 93,817 |  |  |  | 78,408
Shareholders' funds |  |  |  | 95,041 |  |  |  | 79,632

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 September 2025, and are signed on its behalf by:
S Grundy Director Registered Company No. 04306355

VIMS Holdings Limited
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 77,690 |  | 80,079 |  | 29,783 |  | 187,552
| At 30 April 25 | 77,690 |  | 80,079 |  | 29,783 |  | 187,552
| Depreciation and impairment
| At 01 May 24 | 76,605 |  | 68,628 |  | 28,647 |  | 173,880
| Charge for year | 264 |  | 2,861 |  | 280 |  | 3,405
| At 30 April 25 | 76,869 |  | 71,489 |  | 28,927 |  | 177,285
| Net book value
| At 30 April 25 | 821 |  | 8,590 |  | 856 |  | 10,267
| At 30 April 24 | 1,085 |  | 11,451 |  | 1,136 |  | 13,672

4. | Investment property
--- | ---
| There has been no valuation of the investment property by an independent valuer, however the directors have reviewed the valuation of the property and feel that the value in the accounts reflects the current fair value.

|  | £
| Fair value at 01 May 24 | 60,000
| At 30 April 25 | 60,000

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 1,000 |  | 1,000
| At 30 April 25 | 1,000 |  | 1,000
| Net book value
| At 30 April 25 | 1,000 |  | 1,000
| At 30 April 24 | 1,000 |  | 1,000

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 5,393 |  | 5,393
| Total | 5,393 |  | 5,393

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 826 |  | -
| Amounts owed to related parties | 44,806 |  | 43,644
| Taxation and social security | 17,201 |  | 1,444
| Other creditors | 15,429 |  | 15,429
| Accrued liabilities and deferred income | 901 |  | 1,501
| Total | 79,163 |  | 62,018

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,567 |  | 2,598
| Total | 2,567 |  | 2,598

9. | Related party transactions
--- | ---
| During the year an advance was made to S Grundy, one of the company's directors. At the balance sheet date the amount owed by S Grundy was £5,393 (2024 - £5,393). A loan account exists between the company and its subsidiary. At the balance sheet date, the amount owed to Viking Industrial & Marine Services Limited from this company was £44,806 (2024 - £43,644).