Company registration number: 12161186
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Vac-Xtract Ltd
Pages for filing with the Registrar
Company registration number: 12161186
Vac-Xtract Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 511,913 514,641
511,913 514,641
Current assets
Stocks 6,236 11,535
Debtors 717,142 593,210
Cash at bank and in hand 658,810 978,339
1,382,188 1,583,084
Creditors: amounts falling due within one
year 		(145,838) (230,629)
Net current assets 1,236,350 1,352,455
Total assets less current liabilities 1,748,263 1,867,096
Provisions for liabilities (93,772) (94,290)
NET ASSETS 1,654,491 1,772,806
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,654,391 1,772,706
TOTAL EQUITY 1,654,491 1,772,806
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 12161186
Vac-Xtract Ltd
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 20 May 2026 and signed on its behalf by:
J Cooper, Director S Cooper, Director
20 May 2026 20 May 2026
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Vac-Xtract Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Vac-Xtract Ltd is a private company registered in England and Wales. Its registered number is 12161186. The company is limited by shares. Its registered office is Unit 10 The Io Centre, Segensworth, Fareham, Hampshire, PO15 5RU.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Short leasehold property - Not depreciated due to its nature.
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Motor vehicles - 15% 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.
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Vac-Xtract Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 36 (2024 - 32).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 18,376 723,913 742,289
Additions - 101,554 101,554
Disposals - (34,256) (34,256)
At 31 August 2025 18,376 791,211 809,587
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Vac-Xtract Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
4 Tangible fixed assets - continued
Depreciation
At 1 September 2024 - 227,648 227,648
Charge for year - 83,029 83,029
Eliminated on disposal - (13,003) (13,003)
At 31 August 2025 - 297,674 297,674
Net book value
At 31 August 2025 18,376 493,537 511,913
At 31 August 2024 18,376 496,265 514,641
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