REGISTERED NUMBER: 02235779 (England and Wales)

VORTEX DESIGNS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R Tozer

SECRETARY:

Ms D A Tozer

REGISTERED OFFICE:

15 Falconers Field

Harpenden

AL5 3EU

REGISTERED NUMBER:

02235779 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

51,632

2,523

CURRENT ASSETS

Stocks

163,983

172,656

Debtors

5

402,472

321,924

Cash at bank

333,935

220,328

900,390

714,908

CREDITORS

Amounts falling due within one year

6

170,066

66,568

NET CURRENT ASSETS

730,324

648,340

TOTAL ASSETS LESS CURRENT LIABILITIES

781,956

650,863

PROVISIONS FOR LIABILITIES

7

48,143

20,344

NET ASSETS

733,813

630,519

CAPITAL AND RESERVES

Called up share capital

500

500

Capital redemption reserve

500

500

Retained earnings

732,813

629,519

733,813

630,519

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

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

The director acknowledges his 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 director and authorised for issue on 15 April 2026 and were signed by:

M R Tozer - Director

1.	STATUTORY INFORMATION

Vortex Designs 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.

Tangible fixed assets

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

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.

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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

83,894

Additions

51,575

At 31 July 2025

135,469

DEPRECIATION

At 1 August 2024

81,371

Charge for year

2,466

At 31 July 2025

83,837

NET BOOK VALUE

At 31 July 2025

51,632

At 31 July 2024

2,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

112,628

45,252

Other debtors

289,844

276,672

402,472

321,924

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

108,819

32,616

Taxation and social security

55,107

23,968

Other creditors

6,140

9,984

170,066

66,568

7.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

Accelerated capital allowances

13,682

669

Other provisions

34,461

19,675

48,143

20,344

Deferred

tax

£

Balance at 1 August 2024

669

Charge to Income Statement during year

13,013

Balance at 31 July 2025

13,682

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

M R Tozer

Balance outstanding at start of year

4,484

2,381

Amounts advanced

-

2,103

Amounts repaid

(3,844

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

640

4,484