Voot Telecom Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07414811

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		200
Tangible Assets	5		7,469		2,360

			7,469		2,560
CURRENT ASSETS
Debtors	6	38,825		50,270
Cash at bank and in hand		29,813		6,296

		68,638		56,566
Creditors: Amounts Falling Due Within One Year	7	(67,351 )		(47,525 )

NET CURRENT ASSETS (LIABILITIES)			1,287		9,041

TOTAL ASSETS LESS CURRENT LIABILITIES			8,756		11,601

Creditors: Amounts Falling Due After More Than One Year	8		(8,425 )		(10,990 )

NET ASSETS			331		611

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			231		511

SHAREHOLDERS' FUNDS			331		611

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Voot Telecom Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Nigel Short

Director

12 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Voot Telecom Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07414811 . The registered office is The Circle, 33 Rockingham Lane, Sheffield, S1 4FW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33%
Motor Vehicles	25%
Computer Equipment	33%

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Voot Telecom Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	21,200	999	22,199

As at 31 March 2026	21,200	999	22,199

Amortisation
As at 1 April 2025	21,200	799	21,999
Provided during the period	-	200	200

As at 31 March 2026	21,200	999	22,199

Net Book Value
As at 31 March 2026	-	-	-

As at 1 April 2025	-	200	200

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	8,254	3,500	11,754
Additions	1,622	5,000	6,622

As at 31 March 2026	9,876	8,500	18,376

Depreciation
As at 1 April 2025	7,206	2,188	9,394
Provided during the period	1,185	328	1,513

As at 31 March 2026	8,391	2,516	10,907

Net Book Value
As at 31 March 2026	1,485	5,984	7,469

As at 1 April 2025	1,048	1,312	2,360

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Voot Telecom Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	(7,411 )	5,727
Prepayments and accrued income	2,599	605
Net wages	173	173
Directors' loan accounts	33,182	33,483

	28,543	39,988
Due after more than one year
Corporation tax recoverable assets	10,282	10,282

	38,825	50,270

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	25,150	31,380
Bank loans and overdrafts	2,803	2,899
Corporation tax	4,300	4,595
Other taxes and social security	10,308	1,524
VAT	13,408	3,152
Other creditors	6,679	1,094
Pension liability	1,423	681
Shareholder account	3,280	2,200

	67,351	47,525

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	8,425	10,990

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors: 2023 = £ 33,256 ( 2022 = £ 33,294)

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Nigel Short	33,483	50,529	50,830	-	33,182

The above loan is unsecured, interest free and repayable on demand.

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