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Registration number: 04760021

Voyce Pullin Markets Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Voyce Pullin Markets Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 14

Voyce Pullin Markets Limited

Company Information

Directors | Mr JW Pullin Mr CD Voyce

Company secretary | Mr C D Voyce

Registered office | Cornerstone House Midland Way Thornbury Bristol BS35 2BS

Accountants | Burton Sweet Chartered Certified AccountantsCornerstone House Midland Way Thornbury Bristol BS35 2BS

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Voyce Pullin Markets Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Voyce Pullin Markets Limited for the year ended 31 July 2025 as set out on pages 3 to 14 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Voyce Pullin Markets Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Voyce Pullin Markets Limited and state those matters that we have agreed to state to the Board of Directors of Voyce Pullin Markets Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Voyce Pullin Markets Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Voyce Pullin Markets Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Voyce Pullin Markets Limited. You consider that Voyce Pullin Markets Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Voyce Pullin Markets Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Burton Sweet
Chartered Certified Accountants
Cornerstone House
Midland Way
Thornbury
Bristol
BS35 2BS

9 February 2026

Voyce Pullin Markets Limited

(Registration number: 04760021)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 96,114 | 36,470
Current assets |  |  |
Debtors | 6 | 1,147,712 | 1,154,949
Cash at bank and in hand |  | 366,476 | 54,507
|  | 1,514,188 | 1,209,456
Creditors: Amounts falling due within one year | 7 | (1,157,583) | (526,043)
Net current assets |  | 356,605 | 683,413
Total assets less current liabilities |  | 452,719 | 719,883
Creditors: Amounts falling due after more than one year | 7 | (104,765) | (104,765)
Provisions for liabilities |  | (108,647) | (102,055)
Net assets |  | 239,307 | 513,063
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | 238,307 | 512,063
Shareholders' funds |  | 239,307 | 513,063

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Voyce Pullin Markets Limited

(Registration number: 04760021)
Balance Sheet as at 31 July 2025

Approved and authorised by the Board on 9 February 2026 and signed on its behalf by:

......................................... Mr JW Pullin Director
......................................... Mr CD Voyce Director

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cornerstone House
Midland Way
Thornbury
Bristol
BS35 2BS

These financial statements were authorised for issue by the Board on 9 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold property | 5% Straight line
Plant & machinery | 25% Reducing balance
Equipment | 25% Reducing balance

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 10).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 August 2024 | 20,000 | 20,000
At 31 July 2025 | 20,000 | 20,000
Amortisation
At 1 August 2024 | 20,000 | 20,000
At 31 July 2025 | 20,000 | 20,000
Carrying amount
At 31 July 2025 | - | -

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 August 2024 | 24,553 | 69,460 | 23,000 | 343,672 | 460,685
Additions | - | 10,500 | - | 87,324 | 97,824
Disposals | - | - | - | (10,700) | (10,700)
At 31 July 2025 | 24,553 | 79,960 | 23,000 | 420,296 | 547,809
Depreciation
At 1 August 2024 | 18,892 | 57,995 | 18,907 | 328,421 | 424,215
Charge for the year | 1,228 | 5,493 | 1,024 | 24,418 | 32,163
Eliminated on disposal | - | - | - | (4,683) | (4,683)
At 31 July 2025 | 20,120 | 63,488 | 19,931 | 348,156 | 451,695
Carrying amount
At 31 July 2025 | 4,433 | 16,472 | 3,069 | 72,140 | 96,114
At 31 July 2024 | 5,661 | 11,465 | 4,093 | 15,251 | 36,470

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Included within the net book value of land and buildings above is £4,433 (2024 - £5,661) in respect of freehold land and buildings.

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 62,497 | 145,547
Prepayments | 15,454 | 9,166
Other debtors | 1,069,761 | 1,000,236
| 1,147,712 | 1,154,949

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 752,980 | 211,928
Trade creditors |  | 72,381 | 31,879
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 196,610 | 182,068
Taxation and social security |  | 38,834 | 76,198
Accruals and deferred income |  | 61,330 | 8,603
Other creditors |  | 35,448 | 15,367
|  | 1,157,583 | 526,043

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 104,765 | 104,765

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Unsecured debentures | 104,765 | 104,765

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | 752,980 | 211,928

Voyce Pullin Markets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

9 | Related party transactions

Transactions with directors

2025 | At 1 August 2024 £ | Repayments by director £ | At 31 July 2025 £
Loan to company | (43) | (2,757) | (2,800)

2024 | At 1 August 2023 £ | At 31 July 2024 £
Loan to company | (43) | (43)

Loans from related parties

2025 | Other related parties £ | Total £
At start of period | 182,068 | 182,068
Advanced | 14,542 | 14,542
At end of period | 196,610 | 196,610

2024 | Other related parties £ | Total £
At start of period | 160,493 | 160,493
Advanced | 21,575 | 21,575
At end of period | 182,068 | 182,068

Terms of loans from related parties

Voyce Pullin Limited is a company under the same joint control as Voyce Pullin Markets Limited. There are no fixed repayments terms and no interest is charged on the outstanding balance