1 September 2024 false No description of principal activity Taxfiler 2024.6 05886557 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05886557 2024-08-31 05886557 2024-09-01 2025-08-31 05886557 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05886557 business:FilletedAccounts 2024-09-01 2025-08-31 05886557 2025-08-31 05886557 2024-08-31 05886557 core:WithinOneYear 2025-08-31 05886557 core:WithinOneYear 2024-08-31 05886557 core:AfterOneYear 2025-08-31 05886557 core:AfterOneYear 2024-08-31 05886557 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 05886557 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 05886557 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 05886557 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 05886557 core:PreviouslyStatedAmount 2025-08-31 05886557 core:PreviouslyStatedAmount 2024-08-31 05886557 business:SmallEntities 2024-09-01 2025-08-31 05886557 business:Director1 2024-09-01 2025-08-31 05886557 countries:EnglandWales 2024-09-01 2025-08-31 05886557 business:RegisteredOffice 2024-09-01 2025-08-31 05886557 core:PlantMachinery 2024-08-31 05886557 core:MotorVehicles 2024-08-31 05886557 core:PlantMachinery 2025-08-31 05886557 core:MotorVehicles 2025-08-31 05886557 core:PlantMachinery 2024-09-01 2025-08-31 05886557 core:MotorVehicles 2024-09-01 2025-08-31 05886557 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 05886557 (England and Wales)
VILNIUS & LM LTD Unaudited accounts for the year ended 31 August 2025
VILNIUS & LM LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
9,039
11,023
Current assets
Inventories
152,265
116,857
Debtors
5
1,056
910
Cash at bank and in hand
-
(3,306)
153,321
114,461
Creditors: amounts falling due within one year
6
(100,285)
(56,683)
Net current assets
53,036
57,778
Total assets less current liabilities
62,075
68,801
Creditors: amounts falling due after more than one year
7
(14,081)
(22,899)
Net assets
47,994
45,902
Capital and reserves
Called up share capital
1
1
Profit and loss account
47,993
45,901
Shareholders' funds
47,994
45,902
For the year ending 31 August 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 May 2026 and were signed on its behalf by
Linas Marciukonis Director Company Registration No. 05886557
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VILNIUS & LM LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
VILNIUS & LM LTD is a private company, limited by shares, registered in England and Wales, registration number 05886557. The registered office is 273 ROUNDHAY ROAD, LEEDS, LS8 4HS.
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.
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:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
(138,868)
25,676
(113,192)
At 31 August 2025
(138,868)
25,676
(113,192)
Depreciation
At 1 September 2024
(138,868)
14,653
(124,215)
Charge for the year
-
1,984
1,984
At 31 August 2025
(138,868)
16,637
(122,231)
Net book value
At 31 August 2025
-
9,039
9,039
At 31 August 2024
-
11,023
11,023
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
404
274
Accrued income and prepayments
652
636
1,056
910
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VILNIUS & LM LTD Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,326
-
VAT
564
-
Trade creditors
11,522
12,326
Taxes and social security
725
838
Other creditors
149
135
Loans from directors
78,182
43,384
Accruals
4,817
-
100,285
56,683
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
14,081
22,899
8
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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