Company registration number | 08990473
Vierlight Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Cavendish Bond
Chartered Accountants
14 Hanover Square
London
W1S 1HN

Vierlight Limited
Financial statements for the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited financial statements of Vierlight Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006 we have prepared for your approval the financial statements of Vierlight Limited for the year ended 31 March 2026, which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Vierlight Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Vierlight Limited and state those matters that we have agreed to state to the Board of Directors of Vierlight Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vierlight Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Vierlight Limited has kept adequate accounting records and to prepare financial statements that give a true and fair view of the assets, liabilities, financial position and profit or loss of Vierlight Limited. You consider that Vierlight Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Vierlight Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Cavendish Bond
Chartered Accountants
14 Hanover Square
London
W1S 1HN
10 June 2026

Vierlight Limited
Financial statements for the year ended 31 March 2026
Balance Sheet
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 1,293 |  |  | 1,505
Current assets
Stocks |  |  | 129,540 |  |  | 182,868
Debtors | 4 |  | 114,464 |  |  | 83,220
Cash at bank and in hand |  |  | 286,618 |  |  | 282,834
|  |  | 530,622 |  |  | 548,922
Creditors: amounts falling due within one year | 5 |  | (102,974) |  |  | (48,931)
Net current assets |  |  |  | 427,648 |  |  | 499,991
Total assets less current liabilities |  |  |  | 428,941 |  |  | 501,496
Provisions for liabilities |  |  |  | (246) |  |  | (286)
Net assets |  |  |  | 428,695 |  |  | 501,210
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 428,595 |  |  | 501,110
Shareholder's funds |  |  |  | 428,695 |  |  | 501,210
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The accounts have been prepared in accordance with the special provisions for small companies within Part 15 of the Companies Act 2006. The directors' report and the company's profit and loss account for the year have not been delivered to the Registrar of Companies.
These financial statements were approved by the board on 3 June 2026 and are signed on its behalf by
J Hannaford | J J Lempriere
Director | Director
Company registration number 08990473

Vierlight Limited
Financial statements for the year ended 31 March 2026
Notes to the Financial Statements
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, as applicable to small companies.
| 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 is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset, less its estimated residual value, over its expected useful life, as follows:
| Office equipment | over three years
| Plant and machinery | over five years
| Leasehold property | over five years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price, which is usually the invoice value, less any provision for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price, including any transaction costs, and are subsequently measured at amortised cost, determined using the effective interest method, less any provision for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price which is usually the invoice value. Loans and other financial liabilities are initially recognised at transaction price, net of any transaction costs, and are subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their recognition for tax purposes. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions are recognised for liabilities of uncertain timing or amount when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 6 |  | 6
3 | Tangible fixed assets
|  | Office equipment |  | Plant and machinery |  | Leasehold property |  | Total
£ | £ | £ | £
| Cost
| At 1 April 2025 | 17,589 |  | 147,224 |  | 116,264 |  | 281,077
| Additions | 765 |  | - |  | - |  | 765
| Disposals | (1,501) |  | - |  | - |  | (1,501)
| At 31 March 2026 | 16,853 |  | 147,224 |  | 116,264 |  | 280,341
| Depreciation
| At 1 April 2025 | 16,264 |  | 147,044 |  | 116,264 |  | 279,572
| Charge for the year | 917 |  | 60 |  | - |  | 977
| On disposals | (1,501) |  | - |  | - |  | (1,501)
| At 31 March 2026 | 15,680 |  | 147,104 |  | 116,264 |  | 279,048
| Net book value
| At 31 March 2026 | 1,173 |  | 120 |  | - |  | 1,293
| At 31 March 2025 | 1,325 |  | 180 |  | - |  | 1,505
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 92,547 |  | 29,586
| Amounts owed by group undertakings |  | - |  | 30,000
| Other debtors | 21,917 |  | 23,634
|  |  |  |  |  | 114,464 |  | 83,220
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Trade creditors | 69,736 |  | 16,748
| Taxes and social security costs | 21,581 |  | 20,352
| Other creditors | 11,657 |  | 11,831
|  |  |  |  |  | 102,974 |  | 48,931
6 | Controlling party
| The company has no overall controlling party. The company's immediate and ultimate parent company is Vier Group Limited, a company incorporated in England with its registered office at Unit 4 Runwell Hall, Hoe Lane, Rettendon, Essex, CM3 8DQ.
7 | Other information
| Vierlight Limited is a private company limited by shares and incorporated in England with its registered office at Unit 4 Runwell Hall, Hoe Lane, Rettendon, Essex, CM3 8DQ.

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