2024-09-01 2025-08-31 false Capium Accounts Production 1.1 15081145 2024-09-01 2025-08-31 15081145 bus:AbridgedAccounts 2024-09-01 2025-08-31 15081145 bus:FRS102 2024-09-01 2025-08-31 15081145 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15081145 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15081145 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15081145 2024-09-01 2025-08-31 15081145 2025-08-31 15081145 bus:RegisteredOffice 2024-09-01 2025-08-31 15081145 core:WithinOneYear 2025-08-31 15081145 core:AfterOneYear 2025-08-31 15081145 1 2024-09-01 2025-08-31 15081145 bus:Director1 2024-09-01 2025-08-31 15081145 bus:Director1 2025-08-31 15081145 bus:Director1 2023-08-18 2024-08-31 15081145 2023-08-18 15081145 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 15081145 2023-08-18 2024-08-31 15081145 2024-08-31 15081145 core:WithinOneYear 2024-08-31 15081145 core:AfterOneYear 2024-08-31 15081145 bus:EntityAccountantsOrAuditors 2023-08-18 2024-08-31 15081145 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 15081145 bus:OrdinaryShareClass1 2025-08-31 15081145 bus:OrdinaryShareClass1 2023-08-18 2024-08-31 15081145 bus:OrdinaryShareClass1 2024-08-31 15081145 core:FurnitureFittings 2024-09-01 2025-08-31 15081145 core:FurnitureFittings 2025-08-31 15081145 core:FurnitureFittings 2024-08-31 15081145 core:ComputerEquipment 2024-09-01 2025-08-31 15081145 core:ComputerEquipment 2025-08-31 15081145 core:ComputerEquipment 2024-08-31 15081145 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-08-31 15081145 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 15081145 core:CostValuation core:Non-currentFinancialInstruments 2025-08-31 15081145 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 15081145 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-08-31 15081145 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 15081145 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 15081145 core:Non-currentFinancialInstruments 2025-08-31 15081145 core:Non-currentFinancialInstruments 2024-08-31 15081145 core:ShareCapital 2025-08-31 15081145 core:ShareCapital 2024-08-31 15081145 core:RetainedEarningsAccumulatedLosses 2025-08-31 15081145 core:RetainedEarningsAccumulatedLosses 2024-08-31 15081145 dpl:Item1 2024-09-01 15081145 dpl:Item1 2025-08-31 15081145 dpl:Item1 2023-08-18 15081145 dpl:Item1 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 15081145
England and Wales
VNM LT LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

VNM LT LTD Contents Page For the year ended 31 August 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

VNM LT LTD Accountants' Report For the year ended 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of VNM LT LTD for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of VNM LT LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of VNM LT LTD , as a body, in accordance with the terms of our engagement letter dated 15 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of VNM LT LTD and state those matters that we have agreed to state to the Board of Directors of VNM LT LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VNM LT LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that VNM LT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of VNM LT LTD . You consider that VNM LT LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of VNM LT LTD . 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 accounts 31 August 2025. .................................................... Boffix & Co Accountancy Limited St Alban Tower Wood Street London EC2V 7AF 15 April 2026 1

VNM LT LTD Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 228 |  | 329
|  | 228 |  | 329
Current assets |  |  |
Stocks |  | 24,000 |  | 20,000
Debtors |  | 3,366 |  | 1,694
Cash at bank and in hand |  | 51,340 |  | 50,346
|  | 78,706 |  | 72,040
Creditors: amount falling due within one year |  | (21,190) |  | (30,871)
Net current assets |  | 57,516 |  | 41,169
Total assets less current liabilities |  | 57,744 |  | 41,498
Net assets |  | 57,744 |  | 41,498
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 57,644 |  | 41,398
Shareholders' funds |  | 57,744 |  | 41,498
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 15 April 2026 and were signed by:
------------------------------- MEILUS Vilius Director
2

VNM LT LTD Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information VNM LT LTD is a private company, limited by shares, registered in England and Wales, registration number 15081145, registration address 53 Moorfield Road, Backwell, Somerset, BS48 3NY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 115 |  | 363 |  | 478
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 August 2025 | 115 |  | 363 |  | 478
Depreciation
At 01 September 2024 | 29 |  | 120 |  | 149
Charge for year | 21 |  | 80 |  | 101
On disposals | - |  | - |  | -
At 31 August 2025 | 50 |  | 200 |  | 250
Net book values
Closing balance as at 31 August 2025 | 65 |  | 163 |  | 228
Opening balance as at 01 September 2024 | 86 |  | 243 |  | 329
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3