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Company No: 06659791 (England and Wales)

# VVVRM LTD

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

VVVRM LTD

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

VVVRM LTD

## BALANCE SHEET

As at 31 July 2025
VVVRM LTD

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,069 |  | 1,240
|  | 1,069 |  | 1,240
Current assets |  |  |  |
Debtors | 4 | 17,341 |  | 17,752
Cash at bank and in hand |  | 1,416 |  | 1,223
|  | 18,757 |  | 18,975
Creditors: amounts falling due within one year | 5 | ( 106,021) |  | ( 100,253)
Net current liabilities |  | (87,264) |  | (81,278)
Total assets less current liabilities |  | (86,195) |  | (80,038)
Net liabilities |  | ( 86,195) |  | ( 80,038)
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | ( 86,196 ) |  | ( 80,039 )
Total shareholder's deficit |  | ( 86,195) |  | ( 80,038)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Vvvrm Ltd (registered number: 06659791) were approved and authorised for issue by the Board of Directors on 15 April 2026. They were signed on its behalf by:

A E Churchman Director |

VVVRM LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
VVVRM LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year.

##### General information and basis of accounting

Vvvrm Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Downash, Woodland Rise, Seal, Sevenoaks, TN15 0HZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council.
The functional currency of Vvvrm Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the company operates.

##### Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends upon the continued support of the company's directors who have provided loans to the company, and who have confirmed that their financial support will continue for the foreseeable future.
If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts. Due to the continuing support as noted above, the directors believe it is appropriate for the financial statements to be prepared on a going concern basis.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
The tax expense for the period comprises deferred 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.
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Borrowing costs

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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Trade and other 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, unless 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 and other 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.

##### Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Financial assets are classified as financial assets at fair value through profit or loss, loans and debtors, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial assets at initial recognition.
Financial liabilities are classified as financial liabilities at fair value through profit and loss, loans and borrowings, trade and other creditors, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial liabilities at initial recognition.
Recognition and measurement
All financial instruments are recognised initially at fair value plus transaction costs. Thereafter financial instruments are stated at amortised cost using the effective interest rate method (less impairment where appropriate) unless the effect of discounting would be immaterial in which case they are stated at cost (less impairment where appropriate). The exception to this are those financial instruments where it is a requirement to continue recording them at fair value through profit and loss.
Impairment
Financial assets are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of
one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 10,298 |  | 10,298
At 31 July 2025 | 10,298 |  | 10,298
Accumulated depreciation |  |  |
At 01 August 2024 | 9,058 |  | 9,058
Charge for the financial year | 171 |  | 171
At 31 July 2025 | 9,229 |  | 9,229
Net book value |  |  |
At 31 July 2025 | 1,069 |  | 1,069
At 31 July 2024 | 1,240 |  | 1,240

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Deferred tax asset | 17,225 |  | 17,225
Other debtors | 116 |  | 527
| 17,341 |  | 17,752

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 106,021 |  | 100,253

#### 6. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts due to directors | 103,334 |  | 98,468

The above is unsecured, interest free and repayable on demand.