FRS102 1A Filleted


Company registration number:						10669573
VR (EPS) Holdings Ltd

Balance sheet
as at 31 March 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Investments	4	1,500,105		1,500,205
			1,500,105		1,500,205
Current assets
Debtors		111,044		153
Cash at bank and in hand		25,087		14,281
			136,131		14,434
Creditors: amounts falling due within one year			(261,858)		(146,155)
Net current liabilities			(125,727)		(131,721)
Total assets less current liabilities			1,374,378		1,368,484
Creditors: Amounts falling due after more than one year			(352,331)		(352,331)
NET ASSETS			1,022,047		1,016,153

Capital and reserves
Called up share capital			1,522,202		1,522,202
Profit and loss account			(500,155)		(506,049)
TOTAL EQUITY			1,022,047		1,016,153


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 March 2026.

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.

1


	Company registration number:		10669573
	VR (EPS) Holdings Ltd

	Balance sheet - continued
	as at 31 March 2026

	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 18 May 2026 and signed on its behalf by:

	Mr S Hibbert, Director
	18 May 2026

	2


	VR (EPS) Holdings Ltd

	Notes to the financial statements
	for the year ended 31 March 2026


	1	Company information

		VR (EPS) Holdings Ltd is a private company registered in England and Wales. Its registered number is 10669573. The company is limited by shares. Its registered office is Unit 12 Europa Boulevard, Westbrook, Warrington, WA5 7YF.

	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.

		Investments in subsidiaries
		Investments in subsidiaries are recognised at cost.

		Taxation
		Taxation for the year comprises current 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 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.

	3	Average number of employees

		During the year the average number of employees was 1 (2025 - 1).

	3


VR (EPS) Holdings Ltd

Notes to the financial statements - continued
for the year ended 31 March 2026

4	Fixed asset investments

	Investments other than loans

		Shares in group undertakings and participating interests
		£
	Cost
	At 1 April 2025	1,500,205
	Additions	100
	Disposals	(200)
	At 31 March 2026	1,500,105

	Net book value
	At 31 March 2026	1,500,105

	At 31 March 2025	1,500,205


4


	Company registration number:	10669573

	Annual report and unaudited financial statements
	for the year ended 31 March 2026
	for
	VR (EPS) Holdings Ltd


	Pages for filing with the Registrar