IRIS Accounts Production v25.4.12.37 11310827 Board of Directors 1.7.24 31.5.25 31.5.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11310827 2024-06-30 11310827 2025-05-31 11310827 2024-07-01 2025-05-31 11310827 2023-06-30 11310827 2023-07-01 2024-06-30 11310827 2024-06-30 11310827 ns15:EnglandWales 2024-07-01 2025-05-31 11310827 ns14:PoundSterling 2024-07-01 2025-05-31 11310827 ns10:Director1 2024-07-01 2025-05-31 11310827 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-05-31 11310827 ns10:SmallEntities 2024-07-01 2025-05-31 11310827 ns10:AuditExemptWithAccountantsReport 2024-07-01 2025-05-31 11310827 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-05-31 11310827 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-05-31 11310827 ns10:FullAccounts 2024-07-01 2025-05-31 11310827 ns10:Director3 2024-07-01 2025-05-31 11310827 ns10:Director4 2024-07-01 2025-05-31 11310827 ns10:Director2 2024-07-01 2025-05-31 11310827 ns10:Director6 2024-07-01 2025-05-31 11310827 ns10:Director7 2024-07-01 2025-05-31 11310827 ns10:RegisteredOffice 2024-07-01 2025-05-31 11310827 ns5:CurrentFinancialInstruments 2025-05-31 11310827 ns5:CurrentFinancialInstruments 2024-06-30 11310827 ns5:Non-currentFinancialInstruments 2025-05-31 11310827 ns5:Non-currentFinancialInstruments 2024-06-30 11310827 ns5:ShareCapital 2025-05-31 11310827 ns5:ShareCapital 2024-06-30 11310827 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 11310827 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 11310827 ns5:PlantMachinery 2024-07-01 2025-05-31 11310827 ns5:FurnitureFittings 2024-07-01 2025-05-31 11310827 ns5:MotorVehicles 2024-07-01 2025-05-31 11310827 ns5:PlantMachinery 2024-06-30 11310827 ns5:FurnitureFittings 2024-06-30 11310827 ns5:MotorVehicles 2024-06-30 11310827 ns5:PlantMachinery 2025-05-31 11310827 ns5:FurnitureFittings 2025-05-31 11310827 ns5:MotorVehicles 2025-05-31 11310827 ns5:PlantMachinery 2024-06-30 11310827 ns5:FurnitureFittings 2024-06-30 11310827 ns5:MotorVehicles 2024-06-30 11310827 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 11310827 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 11310827 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-05-31 11310827 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 11310827 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 MAY 2025

FOR

Vig 2019 Limited

| Vig 2019 Limited (Registered number: 11310827) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 July 2024 to 31 May 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Statement of Financial Position | 4 |

| Notes to the Financial Statements | 6 |

| Vig 2019 Limited |

COMPANY INFORMATION

for the period 1 July 2024 to 31 May 2025

| DIRECTORS: | M Causier

| S Jeffries

| D A Cheers

| M M Ainscough

| R Mclemon

| S W Edge

| REGISTERED OFFICE: | Unit 5, Holmeroyd Business Park

| Holmeroyd Road

| Adwick le Street

| Doncaster

| South Yorkshire

| DN6 7EG

| REGISTERED NUMBER: | 11310827 (England and Wales)

| ACCOUNTANTS: | Royston Parkin Limited

| 2 President Buildings

| Savile Street East

| Sheffield

| South Yorkshire

| S4 7UQ

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

VIG 2019 LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Vig 2019 Limited for the period ended 31 May 2025 which comprise the Income Statement, Statement of Financial Position 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 accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Vig 2019 Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Vig 2019 Limited and state those matters that we have agreed to state to the Board of Directors of Vig 2019 Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://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 the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Vig 2019 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Vig 2019 Limited. You consider that Vig 2019 Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Vig 2019 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 financial statements.

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

VIG 2019 LIMITED

12 March 2026

| Vig 2019 Limited (Registered number: 11310827) |

STATEMENT OF FINANCIAL POSITION

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 770,884 |  | 912,140 |  |

CURRENT ASSETS

Inventories | - |  | 60,000 |  |

Debtors | 5 | 840,762 |  | 868,520 |  |

Prepayments and accrued income | 373,171 |  | 147,622 |  |

Cash at bank and in hand | 26,589 |  | 715 |  |

1,240,522 |  | 1,076,857 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,561,826 |  | 1,369,159 |  |

NET CURRENT LIABILITIES | (321,304 | ) | (292,302 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 449,580 |  | 619,838 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (867,666 | ) | (1,175,918 | ) |

PROVISIONS FOR LIABILITIES | - |  | (26,198 | ) |

NET LIABILITIES | (418,086 | ) | (582,278 | ) |

| Vig 2019 Limited (Registered number: 11310827) |

STATEMENT OF FINANCIAL POSITION - continued

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | (418,286 | ) | (582,478 | ) |

(418,086 | ) | (582,278 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 12 March 2026 and were signed on its behalf by:

D A Cheers - Director

| Vig 2019 Limited (Registered number: 11310827) |

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 July 2024 to 31 May 2025

1. | STATUTORY INFORMATION

| Vig 2019 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 50% on cost and 15% on reducing balance

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | Straight line over 3 years

| STOCKS

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

| TAXATION

| Taxation for the period 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 statement of financial position date.

| Vig 2019 Limited (Registered number: 11310827) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 July 2024 to 31 May 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 statement of financial position 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 period 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 period was 25 (2024 - 31 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 1,313,811 |  | 54,031 |  | 8,000 |  | 1,375,842 |  |

| Additions | - |  | 2,020 |  | - |  | 2,020 |  |

| At 31 May 2025 | 1,313,811 |  | 56,051 |  | 8,000 |  | 1,377,862 |  |

| DEPRECIATION

| At 1 July 2024 | 427,716 |  | 28,819 |  | 7,167 |  | 463,702 |  |

| Charge for period | 132,621 |  | 10,197 |  | 458 |  | 143,276 |  |

| At 31 May 2025 | 560,337 |  | 39,016 |  | 7,625 |  | 606,978 |  |

| NET BOOK VALUE

| At 31 May 2025 | 753,474 |  | 17,035 |  | 375 |  | 770,884 |  |

| At 30 June 2024 | 886,095 |  | 25,212 |  | 833 |  | 912,140 |  |

| Vig 2019 Limited (Registered number: 11310827) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 July 2024 to 31 May 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 773,114 |  | 868,520 |  |

| Other debtors | 67,648 |  | - |  |

840,762 |  | 868,520 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 15,625 |  |

| Hire purchase contracts | 179,658 |  | 188,450 |  |

| Trade creditors | 612,454 |  | 243,998 |  |

| Taxation and social security | 514,145 |  | 343,974 |  |

| Other creditors | 255,569 |  | 577,112 |  |

1,561,826 |  | 1,369,159 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 235,725 |  | 405,299 |  |

| Taxation and social security | - |  | 78,756 |  |

| Other creditors | 631,941 |  | 691,863 |  |

867,666 |  | 1,175,918 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 631,941 |  | 620,000 |  |

| Vig 2019 Limited (Registered number: 11310827) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 July 2024 to 31 May 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| CBIF | 86,937 |  | 451,384 |  |

| An all asset debenture has been given to Close Brothers Invoice Finance Limited in connection with the invoice financing facility.

| Hire Purchase liabilities are secured against the asset to which they relate.

9. | OTHER FINANCIAL COMMITMENTS

| At the year end date the company had operating lease commitments totalling £NIL (2024: £2,832)