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Company Registration No. 03934064 (England and Wales)
VITEC WEBBER LENIHAN LIMITED Unaudited accounts for the year ended 31 May 2025
VITEC WEBBER LENIHAN LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
VITEC WEBBER LENIHAN LIMITED Company Information for the year ended 31 May 2025
Directors
G Harris S Toogood
Company Number
03934064 (England and Wales)
Registered Office
2 VILLAGE WAY TONGWYNLAIS Greenmeadow Springs Business Park CARDIFF CF15 7NE WALES
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
- 3 -
VITEC WEBBER LENIHAN LIMITED Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
30,000
35,000
Tangible assets
5
58,235
66,106
Investment property
6
529,294
519,194
617,529
620,300
Current assets
Debtors
7
161,611
169,603
Cash at bank and in hand
530,240
446,618
691,851
616,221
Creditors: amounts falling due within one year
8
(128,430)
(117,341)
Net current assets
563,421
498,880
Total assets less current liabilities
1,180,950
1,119,180
Creditors: amounts falling due after more than one year
9
-
(1,526)
Net assets
1,180,950
1,117,654
Capital and reserves
Called up share capital
100
100
Profit and loss account
1,180,850
1,117,554
Shareholders' funds
1,180,950
1,117,654
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by
G Harris Director Company Registration No. 03934064
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VITEC WEBBER LENIHAN LIMITED Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
VITEC WEBBER LENIHAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03934064. The registered office is 2 VILLAGE WAY, TONGWYNLAIS, Greenmeadow Springs Business Park, CARDIFF, CF15 7NE, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
12.5% on cost
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Investment property
Investment property is included at cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
VITEC WEBBER LENIHAN LIMITED Notes to the Accounts for the year ended 31 May 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024
100,000
At 31 May 2025
100,000
Amortisation
At 1 June 2024
65,000
Charge for the year
5,000
At 31 May 2025
70,000
Net book value
At 31 May 2025
30,000
At 31 May 2024
35,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 June 2024
199,771
46,008
100,883
50,715
397,377
Additions
-
10,296
-
-
10,296
At 31 May 2025
199,771
56,304
100,883
50,715
407,673
Depreciation
At 1 June 2024
199,771
46,008
34,777
50,715
331,271
Charge for the year
-
1,433
16,734
-
18,167
At 31 May 2025
199,771
47,441
51,511
50,715
349,438
Net book value
At 31 May 2025
-
8,863
49,372
-
58,235
At 31 May 2024
-
-
66,106
-
66,106
6
Investment property
2025
£
Fair value at 1 June 2024
519,194
Additions
10,100
At 31 May 2025
529,294
- 6 -
VITEC WEBBER LENIHAN LIMITED Notes to the Accounts for the year ended 31 May 2025
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
152,564
143,282
Accrued income and prepayments
9,047
10,994
Other debtors
-
15,327
161,611
169,603
8
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
70,668
69,566
Obligations under finance leases and hire purchase contracts
857
9,158
Trade creditors
12,869
20,686
Taxes and social security
5,659
8,731
Other creditors
28,143
1,913
Loans from directors
6,634
3,687
Accruals
3,600
3,600
128,430
117,341
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
-
1,526
10
Average number of employees
During the year the average number of employees was 8 (2024: 8).
- 7 -