IRIS Accounts Production v25.4.12.37 10979947 Board of Directors 1.3.24 28.2.25 28.2.25 20.2.26 false true false false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10979947 2024-02-29 10979947 2025-02-28 10979947 2024-03-01 2025-02-28 10979947 2022-12-31 10979947 2023-01-01 2024-02-29 10979947 2024-02-29 10979947 ns15:EnglandWales 2024-03-01 2025-02-28 10979947 ns14:PoundSterling 2024-03-01 2025-02-28 10979947 ns10:Director1 2024-03-01 2025-02-28 10979947 ns10:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10979947 ns10:SmallEntities 2024-03-01 2025-02-28 10979947 ns10:Audited 2024-03-01 2025-02-28 10979947 ns10:SmallCompaniesRegimeForDirectorsReport 2024-03-01 2025-02-28 10979947 ns10:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 10979947 ns10:FullAccounts 2024-03-01 2025-02-28 10979947 1 2024-03-01 2025-02-28 10979947 ns10:OrdinaryShareClass1 2024-03-01 2025-02-28 10979947 ns10:Director2 2024-03-01 2025-02-28 10979947 ns10:RegisteredOffice 2024-03-01 2025-02-28 10979947 ns5:CurrentFinancialInstruments 2025-02-28 10979947 ns5:CurrentFinancialInstruments 2024-02-29 10979947 ns5:Non-currentFinancialInstruments 2025-02-28 10979947 ns5:Non-currentFinancialInstruments 2024-02-29 10979947 ns5:ShareCapital 2025-02-28 10979947 ns5:ShareCapital 2024-02-29 10979947 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 10979947 ns5:RetainedEarningsAccumulatedLosses 2024-02-29 10979947 ns5:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 10979947 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-03-01 2025-02-28 10979947 ns5:PlantMachinery 2024-03-01 2025-02-28 10979947 ns5:FurnitureFittings 2024-03-01 2025-02-28 10979947 ns5:IntangibleAssetsOtherThanGoodwill 2024-02-29 10979947 ns5:IntangibleAssetsOtherThanGoodwill 2025-02-28 10979947 ns5:IntangibleAssetsOtherThanGoodwill 2024-02-29 10979947 ns5:PlantMachinery 2024-02-29 10979947 ns5:FurnitureFittings 2024-02-29 10979947 ns5:PlantMachinery 2025-02-28 10979947 ns5:FurnitureFittings 2025-02-28 10979947 ns5:PlantMachinery 2024-02-29 10979947 ns5:FurnitureFittings 2024-02-29 10979947 ns5:CostValuation 2024-02-29 10979947 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 10979947 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-02-29 10979947 ns10:OrdinaryShareClass1 2025-02-28 10979947 ns5:RetainedEarningsAccumulatedLosses 2024-02-29 10979947 ns5:RetainedEarningsAccumulatedLosses 2024-03-01 2025-02-28 10979947 ns10:Director1 1 2024-02-29 10979947 ns10:Director1 1 2022-12-31 10979947 ns10:Director1 1 2024-03-01 2025-02-28 10979947 ns10:Director1 1 2023-01-01 2024-02-29 10979947 ns10:Director1 1 2025-02-28 10979947 ns10:Director1 1 2024-02-29

REGISTERED NUMBER: 10979947 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

VANGUARDER LIMITED

VANGUARDER LIMITED (REGISTERED NUMBER: 10979947)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 28 February 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

VANGUARDER LIMITED

COMPANY INFORMATION

for the Year Ended 28 February 2025

| DIRECTORS: | Mr T Hannigan

| Mr P Carson

| REGISTERED OFFICE: | Unit 3 Chancel Place

| Shap Road Industrial Estate

| Kendal

| Cumbria

| LA9 6NZ

| REGISTERED NUMBER: | 10979947 (England and Wales)

| AUDITOR: | Jones Peters Chartered Accountants

| & Registered Auditors

| 6 Church Street

| Banbridge

| Co Down

| Northern Ireland

| BT32 4AA

VANGUARDER LIMITED (REGISTERED NUMBER: 10979947)

BALANCE SHEET

28 February 2025

| 28.2.25 | 29.2.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 38,386 |  | 56,634 |  |

Tangible assets | 5 | 211,346 |  | 279,204 |  |

Investments | 6 | 100 |  | 100 |  |

249,832 |  | 335,938 |  |

CURRENT ASSETS

Stocks | 89,097 |  | 98,436 |  |

Debtors | 7 | 83,548 |  | 68,096 |  |

Cash at bank and in hand | 1,044 |  | 1,743 |  |

173,689 |  | 168,275 |  |

CREDITORS

Amounts falling due within one year | 8 | 110,108 |  | 96,309 |  |

NET CURRENT ASSETS | 63,581 |  | 71,966 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 313,413 |  | 407,904 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (32,567 | ) | (146,401 | ) |

PROVISIONS FOR LIABILITIES | (52,056 | ) | (60,216 | ) |

NET ASSETS | 228,790 |  | 201,287 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 228,690 |  | 201,187 |  |

SHAREHOLDERS' FUNDS | 228,790 |  | 201,287 |  |

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 20 February 2026 and were signed on its behalf by:

Mr T Hannigan - Director

VANGUARDER LIMITED (REGISTERED NUMBER: 10979947)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Vanguarder Limited 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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of seven years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Tracking devices | - | Straight line over 7 years

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

VANGUARDER LIMITED (REGISTERED NUMBER: 10979947)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| 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

| 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 2 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 March 2024 | 101,256 |  |

| Disposals | (4,413 | ) |

| At 28 February 2025 | 96,843 |  |

| AMORTISATION

| At 1 March 2024 | 44,622 |  |

| Charge for year | 13,835 |  |

| At 28 February 2025 | 58,457 |  |

| NET BOOK VALUE

| At 28 February 2025 | 38,386 |  |

| At 29 February 2024 | 56,634 |  |

VANGUARDER LIMITED (REGISTERED NUMBER: 10979947)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 28 February 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Tracking |

| machinery |  | devices |  | Totals

£ | £ | £ |

| COST

| At 1 March 2024 | 181,435 |  | 257,200 |  | 438,635 |  |

| Additions | 12,065 |  | 5,600 |  | 17,665 |  |

| Disposals | (38,490 | ) | - |  | (38,490 | ) |

| At 28 February 2025 | 155,010 |  | 262,800 |  | 417,810 |  |

| DEPRECIATION

| At 1 March 2024 | 33,639 |  | 125,792 |  | 159,431 |  |

| Charge for year | 21,848 |  | 37,543 |  | 59,391 |  |

| Eliminated on disposal | (12,358 | ) | - |  | (12,358 | ) |

| At 28 February 2025 | 43,129 |  | 163,335 |  | 206,464 |  |

| NET BOOK VALUE

| At 28 February 2025 | 111,881 |  | 99,465 |  | 211,346 |  |

| At 29 February 2024 | 147,796 |  | 131,408 |  | 279,204 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 100 |  |

| NET BOOK VALUE

| At 28 February 2025 | 100 |  |

| At 29 February 2024 | 100 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Trade debtors | 69,384 |  | 60,979 |  |

| Other debtors | 14,164 |  | 7,117 |  |

83,548 |  | 68,096 |  |

VANGUARDER LIMITED (REGISTERED NUMBER: 10979947)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 28 February 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans and overdrafts | 40,580 |  | 32,729 |  |

| Hire purchase contracts | 19,347 |  | 31,395 |  |

| Trade creditors | 4,215 |  | 14,324 |  |

| Taxation and social security | 40,624 |  | 15,289 |  |

| Other creditors | 5,342 |  | 2,572 |  |

110,108 |  | 96,309 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans | 6,720 |  | 16,720 |  |

| Hire purchase contracts | 25,847 |  | 53,971 |  |

| Other creditors | - |  | 75,710 |  |

32,567 |  | 146,401 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 28.2.25 |  | 29.2.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 March 2024 | 201,187 |  |

| Profit for the year | 27,503 |  |

| At 28 February 2025 | 228,690 |  |

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditor was unqualified.

| Ken Jones (Senior Statutory Auditor)

| for and on behalf of Jones Peters Chartered Accountants

VANGUARDER LIMITED (REGISTERED NUMBER: 10979947)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 28 February 2025

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 28 February 2025 and the period ended 29 February 2024:

| 28.2.25 |  | 29.2.24

£ | £ |

| Mr T Hannigan

| Balance outstanding at start of year | (204 | ) | (772 | ) |

| Amounts advanced | 1,851 |  | 568 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,647 |  | (204 | ) |

14. | ULTIMATE CONTROLLING PARTY

| By virtue of shareholdings, Gartalla Limited, a company incorporated in the Republic of Ireland, is deemed to be the controlling party.