REGISTERED NUMBER: 07523903 (England and Wales)

VULCASCOT CABLE PROTECTORS LIMITED

Audited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs V L Dufty

M F Dufty

L Henman

S D Smith

REGISTERED OFFICE:

37 Tything Road East

Kinwarton

Alcester

B49 6ES

REGISTERED NUMBER:

07523903 (England and Wales)

AUDITORS:

BK Plus Audit Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

CURRENT ASSETS

Stocks

107,326

95,702

Debtors

5

169,645

113,537

Cash at bank

37,545

51,352

314,516

260,591

CREDITORS

Amounts falling due within one year

6

136,644

169,183

NET CURRENT ASSETS

177,872

91,408

TOTAL ASSETS LESS CURRENT LIABILITIES

177,872

91,408

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

177,772

91,308

SHAREHOLDERS' FUNDS

177,872

91,408

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 26 May 2026 and were signed on its behalf by:

M F Dufty - Director

1.	STATUTORY INFORMATION

Vulcascot Cable Protectors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Sale of goods

Turnover from the sale of goods is recognised at the point of sale, when the delivery note is raised.

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

-

25% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment losses.

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Going concern

These financial statements have been prepared on a going concern basis. The directors anticipate that the company will continue to be profitable in the forthcoming period and in the foreseeable future. It is anticipated that the company will maintain positive cash flow, sufficient to meet finance obligations as they fall due

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

17,596

1,217

18,813

Disposals

(17,596

)

(1,217

)

(18,813

)

At 31 August 2025

-

-

-

DEPRECIATION

At 1 September 2024

17,596

1,217

18,813

Eliminated on disposal

(17,596

)

(1,217

)

(18,813

)

At 31 August 2025

-

-

-

NET BOOK VALUE

At 31 August 2025

-

-

-

At 31 August 2024

-

-

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

169,645

112,138

Amounts owed by group undertakings

-

1,399

169,645

113,537

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,774

12,760

Amounts owed to group undertakings

55,220

73,218

Tax

42,071

69,076

Social security and other taxes

3,951

573

Accrued expenses

9,628

13,556

136,644

169,183

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

£1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion

The company was exempt from audit for the period ended 31 August 2024 and thus we did not observe the counting of physical inventories at the end of that period. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at 31 August 2024, which are included in the balance sheet at £95,702, by using other audit procedures. Consequently we were unable to determine whether any adjustment to this amount was necessary. In addition, were any adjustment to the inventory balance to be required, the strategic report would also need to be amended.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Arran Jones FCCA (Senior Statutory Auditor)

for and on behalf of BK Plus Audit Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE PARENT COMPANY

The company's ultimate parent company is Goodflex (Holdings) Limited, which prepares group financial statements. The registered office of the parent is 37 Tything Road East, Kinwarton, Alcester, B49 6E.