VBE Group Limited iXBRL

Company Registration Number: NI668264

VBE Group Limited

Unaudited Financial Statements

for the financial year ended 31 December 2025

VBE Group Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr. Adam Ewart


Company Registration Number	NI668264


Registered Office and Business Address	111a Bloomfield Road South
	Bangor
	BT19 7HR
	Northern Ireland


Accountants	Muldoon
	Chartered Accountants & Registered Auditors
	16 Mount Charles
	Belfast
	BT7 1NZ


Bankers	Danske Bank
	P.O. Box 183
	Donegall Square West
	Belfast
	BT1 6JS

VBE Group Limited

Company Registration Number: NI668264

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Financial assets	4	2	2
		─────────	─────────

Current Assets

Debtors

200,000

200,000

Cash and cash equivalents

903,251

1,688,379

─────────

1,103,251

1,888,379

─────────

Creditors: amounts falling due within one year

(10,849)

(4,096)

─────────

Net Current Assets

1,092,402

1,884,283

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Total Assets less Current Liabilities

1,092,404

1,884,285

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Capital and Reserves

Called up share capital

10,001

10,001

Retained earnings

1,082,403

1,874,284

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Equity attributable to owners of the company

1,092,404

1,884,285

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 27 May 2026




________________________________
Mr. Adam Ewart
Director

VBE Group Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

VBE Group Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI668264. The registered office of the company is 111a Bloomfield Road South, Bangor, BT19 7HR, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is a holding company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Consolidated accounts

The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.

Financial assets

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable income for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable income and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including director, during the financial year was:

2025

2024

Number

Number

Director

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4.	Financial fixed assets
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost

	At 31 December 2025	2	2
		─────────	─────────
	Net book value
	At 31 December 2025	2	2
		═════════	═════════
	At 31 December 2024	2	2
		═════════	═════════


5.	Debtors	2025	2024
		£	£

	Amounts owed by group undertakings	200,000	200,000
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Taxation (Note 7)	9,283	2,676
	Accruals	1,566	1,420
		─────────	─────────
		10,849	4,096
		═════════	═════════


7.	Taxation	2025	2024
		£	£

	Creditors:
	Corporation tax	9,283	2,676
		═════════	═════════

Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

Controlling interest

Adam Ewart is the company's ultimate controlling party as Mr. Ewart holds 100% of the issued share capital of VBE Group Limited.