REGISTERED NUMBER: 09271351 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Van Racking Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Marshall

T G Walbridge

SECRETARY:

REGISTERED OFFICE:

92 Cobham Road

Ferndown Industrial Estate

Wimborne

Dorset

BH21 7RE

REGISTERED NUMBER:

09271351 (England and Wales)

ACCOUNTANTS:

Gervis

6 Wick Lane

Christchurch

Dorset

BH23 1HX

FIXED ASSETS

Tangible assets

4

587,325

58,581

CURRENT ASSETS

Stocks

5

304,079

248,831

Debtors

6

133,817

150,171

Cash at bank and in hand

476,038

388,991

913,934

787,993

CREDITORS

Amounts falling due within one year

7

614,182

414,676

NET CURRENT ASSETS

299,752

373,317

TOTAL ASSETS LESS CURRENT LIABILITIES

887,077

431,898

CREDITORS

Amounts falling due after more than one year

8

(401,897

)

(14,784

)

PROVISIONS FOR LIABILITIES

9

(4,161

)

(6,134

)

NET ASSETS

481,019

410,980

CAPITAL AND RESERVES

Called up share capital

10

50,020

50,020

Retained earnings

11

430,999

360,960

SHAREHOLDERS' FUNDS

481,019

410,980

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

N Aitken - Director

J S Marshall - Director

1.	STATUTORY INFORMATION

Van Racking Solutions 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:-

Plant and machinery etc 20% on reducing balance.

Computer equipment straight line over 3 years

Improvements to property straight line over 10 years

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 15 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

-

134,766

134,766

Additions

530,000

15,576

545,576

At 31 December 2025

530,000

150,342

680,342

DEPRECIATION

At 1 January 2025

-

76,185

76,185

Charge for year

-

16,832

16,832

At 31 December 2025

-

93,017

93,017

NET BOOK VALUE

At 31 December 2025

530,000

57,325

587,325

At 31 December 2024

-

58,581

58,581

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

282,240

201,698

Work in progress

21,839

47,133

304,079

248,831

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

75,017

128,741

Vat liability control

20,716

(5,275

)

Prepayments and accrued income

25,959

14,580

121,692

138,046

Amounts falling due after more than one year:

Rent Deposit

12,125

12,125

Aggregate amounts

133,817

150,171

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

120,031

162,487

Paypal receipts/payments

(39

)

(11

)

Tax

42,372

61,960

Social security and other taxes

27,521

18,273

Pension

2,788

2,119

VAT

117,484

83,262

Warrantee Provision

101,112

-

Advance Payments

71,052

-

Directors' current accounts

5,334

3,246

Accruals

126,527

83,340

614,182

414,676

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

BBLS Natwest

4,397

14,784

Natwest Mortgage

397,500

-

401,897

14,784

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

4,161

6,134

Deferred

tax

£

Balance at 1 January 2025

6,134

Utilised during year

(1,973

)

Balance at 31 December 2025

4,161

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

50,000

ORDINARY

1

50,000

50,000

10

B

1

10

10

10

C

1

10

10

50,020

50,020

11.

RESERVES

Retained

earnings

£

At 1 January 2025

360,960

Profit for the year

125,689

Dividends

(55,650

)

At 31 December 2025

430,999

12.	RELATED PARTY DISCLOSURES

At the 31st December 2025 the company owed £0 to N Aitken

At the 31st December 2025 the company owed £2,994 to J Marshall (31st December 2024 £906).

13.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director James Marshall by virtue of his majority ownership of the share capital of the company.