2024-06-01 2025-05-31 false Capium Accounts Production 1.1 07678311 2024-06-01 2025-05-31 07678311 bus:AbridgedAccounts 2024-06-01 2025-05-31 07678311 bus:FRS102 2024-06-01 2025-05-31 07678311 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 07678311 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07678311 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07678311 2024-06-01 2025-05-31 07678311 2025-05-31 07678311 bus:RegisteredOffice 2024-06-01 2025-05-31 07678311 core:WithinOneYear 2025-05-31 07678311 core:AfterOneYear 2025-05-31 07678311 1 2024-06-01 2025-05-31 07678311 bus:Director1 2024-06-01 2025-05-31 07678311 bus:Director1 2025-05-31 07678311 bus:Director1 2023-06-01 2024-05-31 07678311 2023-06-01 07678311 bus:CompanySecretary1 2024-06-01 2025-05-31 07678311 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 07678311 2023-06-01 2024-05-31 07678311 2024-05-31 07678311 core:WithinOneYear 2024-05-31 07678311 core:AfterOneYear 2024-05-31 07678311 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 07678311 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 07678311 bus:OrdinaryShareClass1 2025-05-31 07678311 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 07678311 bus:OrdinaryShareClass1 2024-05-31 07678311 core:PlantMachinery 2024-06-01 2025-05-31 07678311 core:PlantMachinery 2025-05-31 07678311 core:PlantMachinery 2024-05-31 07678311 core:FurnitureFittings 2024-06-01 2025-05-31 07678311 core:FurnitureFittings 2025-05-31 07678311 core:FurnitureFittings 2024-05-31 07678311 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-05-31 07678311 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 07678311 core:NetGoodwill 2024-06-01 2025-05-31 07678311 core:NetGoodwill 2025-05-31 07678311 core:NetGoodwill 2024-05-31 07678311 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 07678311 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 07678311 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 07678311 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 07678311 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 07678311 core:Non-currentFinancialInstruments 2025-05-31 07678311 core:Non-currentFinancialInstruments 2024-05-31 07678311 core:ShareCapital 2025-05-31 07678311 core:ShareCapital 2024-05-31 07678311 core:RetainedEarningsAccumulatedLosses 2025-05-31 07678311 core:RetainedEarningsAccumulatedLosses 2024-05-31 07678311 dpl:Item1 2024-06-01 07678311 dpl:Item1 2025-05-31 07678311 dpl:Item1 2023-06-01 07678311 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 07678311
England and Wales
VBR FRESH LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

VBR FRESH LIMITED Contents Page For the year ended 31 May 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

VBR FRESH LIMITED Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of VBR FRESH LIMITED for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of VBR FRESH LIMITED for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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 http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of VBR FRESH LIMITED, as a body, in accordance with the terms of our engagement letter dated 18 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of VBR FRESH LIMITED and state those matters that we have agreed to state to the Board of Directors of VBR FRESH 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/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VBR FRESH LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that VBR FRESH 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 profit of VBR FRESH LIMITED. You consider that VBR FRESH 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 VBR FRESH 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 31 May 2025. .................................................... Harans & co Harans & co Chartered certified accountants 324 Stafford road Croydon Surrey CR0 4NH 18 February 2026 1

Registered Number: 07678311 VBR FRESH LIMITED Balance Sheet As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 35,000 |  | 35,000
Tangible fixed assets | 4 | 2,408 |  | 2,834
|  | 37,408 |  | 37,834
Current assets |  |  |
Stocks |  | 10,545 |  | 19,480
Debtors |  | 15,551 |  | 10,500
Cash at bank and in hand |  | 5,948 |  | 13,048
|  | 32,044 |  | 43,028
Creditors: amount falling due within one year |  | (203,894) |  | (203,582)
Net current assets |  | (171,850) |  | (160,554)
Total assets less current liabilities |  | (134,442) |  | (122,720)
Creditors: amount falling due after more than one year |  | (10,833) |  | (20,833)
Provisions for liabilities |  | (38) |  | -
Net assets |  | (145,313) |  | (143,553)
Capital and reserves |  |  |
Called up share capital | 5 | 1 |  | 1
Profit and loss account |  | (145,314) |  | (143,554)
Shareholders' funds |  | (145,313) |  | (143,553)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 February 2026 and were signed by:
------------------------------- Mr Mathavan Ganesamoorthy Director
2

VBR FRESH LIMITED Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information VBR FRESH LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07678311, registration address 23 Richmond road, Kingston upon thames, Surrey, KT2 5BW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 15% Reducing Balance
Plant and Machinery | 15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 0).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2024 | 35,000 |  | 35,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 35,000 |  | 35,000
Net book values
At 31 May 2025 | 35,000 |  | 35,000
At 31 May 2024 | 35,000 |  | 35,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 12,069 |  | 15,000 |  | 27,069
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 May 2025 | 12,069 |  | 15,000 |  | 27,069
Depreciation
At 01 June 2024 | 10,647 |  | 13,588 |  | 24,235
Charge for year | 214 |  | 212 |  | 426
On disposals | - |  | - |  | -
At 31 May 2025 | 10,861 |  | 13,800 |  | 24,661
Net book values
Closing balance as at 31 May 2025 | 1,208 |  | 1,200 |  | 2,408
Opening balance as at 01 June 2024 | 1,422 |  | 1,412 |  | 2,834
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class share of £1.00 each | 1 |  | 1
| 1 |  | 1
3