VPS Trading Ltd - Accounts

	Registered number
	SC604192

	VPS Trading Ltd
	Unaudited Accounts
	for the year ended
	31 August 2025

VPS Trading Ltd Balance Sheet as at 31 August 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		25,229		30,146
			25,229		30,146

Current assets
Stocks		364,251		367,351
Debtors	4	10,300		10,175
Cash at bank and in hand		19,678		44,125
		394,229		421,651

Creditors: amounts falling due within one year	5	(294,705)		(341,695)

Net current assets / (liabilities)			99,524		79,956

Total assets less current liabilities			124,753		110,102

Creditors: amounts falling due after more than one year	6		(39,592)		(6,671)

Provisions for liabilities			(4,794)		(5,726)

Total net assets (liabilities)			80,367		97,705

Capital and reserves
Called up share capital			10,010		10,010
Profit and loss account			70,357		87,695
Shareholders' funds			80,367		97,705

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 August 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr G Riddell

Director

Approved by the board on 26 May 2026

Company Number: SC604192 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

Unit 30 Westfield North
Industrial Estate Grayshill Road
Cumbernauld
Glasgow
G68 9HQ
Scotland

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Computer equipment	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Office equipment	20% Reducing Balance
Plant & machinery	20% Reducing Balance

	Deferred taxation
	Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. 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 part of the asset to be recovered.

Deferred taxation

Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. 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 part of the asset to be recovered.

Employees
	2025	2024
Average number of employees during the period	5	5

Tangible fixed assets
	Computer equipment	Fixtures & Fittings	Office equipment	Plant & machinery	Total
Cost or valuation	£	£	£	£	£
At 1 September 2024	6,458	23,948	1,250	31,651	63,307
Additions	0	0	0	1,234	1,234
At 31 August 2025	6,458	23,948	1,250	32,885	64,541
Depreciation
At 1 September 2024	3,288	13,333	922	15,618	33,161
Charge for the period	634	2,123	66	3,328	6,151
At 31 August 2025	3,922	15,456	988	18,946	39,312
Net book value
At 31 August 2025	2,536	8,492	262	13,939	25,229
At 31 August 2024	3,170	10,615	328	16,033	30,146

Debtors
	2025	2024
	£	£
Other debtors	10,300	10,175
	10,300	10,175

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	153,366	174,126
Trade creditors	83,720	97,209
Taxation & social security	56,556	68,801
Other creditors	1,063	1,559
	294,705	341,695

Creditors: amounts falling due after one year
	2025	2024
	£	£
Bank Loans & overdrafts	39,592	6,671
	39,592	6,671

7.	Related party disclosures
	During the period of accounts a transaction occurred between this company and a related party, Mr. G Riddell. The relationship between the parties is Director.
	Controlling party Mr G Riddell is the ultimate controlling party.