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
Tangible assets
9,039
11,023
Inventories
152,265
116,857
Cash at bank and in hand
-
(3,306)
Creditors: amounts falling due within one year
(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
(14,081)
(22,899)
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
VILNIUS & LM LTD
Notes to the Accounts
for the year ended 31 August 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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)
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)
At 31 August 2025
-
9,039
9,039
At 31 August 2024
-
11,023
11,023
Amounts falling due within one year
Accrued income and prepayments
652
636
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
-
Trade creditors
11,522
12,326
Taxes and social security
725
838
Loans from directors
78,182
43,384
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 6 (2024: 5).