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Registration number: 07599955

Vantage Commercial Lending Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Vantage Commercial Lending Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Vantage Commercial Lending Ltd

Company Information

Director | Mr Adam Messer

Registered office | Sugarford House 46 South Bar Banbury Oxon United Kingdom OX16 9AB

Accountants | ReesRussell Chartered Accountants4 South Bar Street Banbury Oxfordshire OX16 9AA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Vantage Commercial Lending Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Vantage Commercial Lending Ltd for the year ended 31 December 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Vantage Commercial Lending Ltd, 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 Vantage Commercial Lending Ltd and state those matters that we have agreed to state to the Board of Directors of Vantage Commercial Lending Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vantage Commercial Lending Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Vantage Commercial Lending Ltd 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 Vantage Commercial Lending Ltd. You consider that Vantage Commercial Lending Ltd 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 Vantage Commercial Lending Ltd. 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.

......................................
ReesRussell
Chartered Accountants
4 South Bar Street
Banbury
Oxfordshire
OX16 9AA

9 March 2026

Vantage Commercial Lending Ltd

(Registration number: 07599955)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,491 | 1,988
Current assets |  |  |
Debtors | 5 | 6,467 | 29,185
Creditors: Amounts falling due within one year | 6 | (17,720) | (25,019)
Net current (liabilities)/assets |  | (11,253) | 4,166
Total assets less current liabilities |  | (9,762) | 6,154
Creditors: Amounts falling due after more than one year | 6 | (100) | (12,500)
Net liabilities |  | (9,862) | (6,346)
Capital and reserves |  |  |
Called up share capital | 7 | 4 | 4
Retained earnings |  | (9,866) | (6,350)
Shareholders' deficit |  | (9,862) | (6,346)

For the financial year ending 31 December 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; and
• | The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 March 2026

......................................... Mr Adam Messer Director

Vantage Commercial Lending Ltd

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

1 | General information

The address of its registered office is:
Sugarford House
46 South Bar
Banbury
Oxon
OX16 9AB
United Kingdom

These financial statements were authorised for issue by the director on 9 March 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.

Tax

The tax expense for the period comprises current 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.

Vantage Commercial Lending Ltd

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

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
Motor vehicles | 25% Reducing balance basis
Office equipment | 25% Reducing balance basis

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

Vantage Commercial Lending Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Vantage Commercial Lending Ltd

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 9,639 | 9,639
At 31 December 2025 | 9,639 | 9,639
Depreciation
At 1 January 2025 | 7,651 | 7,651
Charge for the year | 497 | 497
At 31 December 2025 | 8,148 | 8,148
Carrying amount
At 31 December 2025 | 1,491 | 1,491
At 31 December 2024 | 1,988 | 1,988

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 5,000 | -
Other debtors | 1,467 | 29,185
| 6,467 | 29,185

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 648 | 20,938
Taxation and social security |  | 6,167 | 1,579
Accruals and deferred income |  | 1,057 | 1,208
Other creditors |  | 9,848 | 1,294
|  | 17,720 | 25,019

Vantage Commercial Lending Ltd

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

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 4 | 4 | 4 | 4

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 12,400
Redeemable preference shares | 100 | 100
| 100 | 12,500

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 1,714
Bank overdrafts | 648 | 19,224
| 648 | 20,938