REGISTERED NUMBER: 01211816 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

MARTIN VITERA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H B Austin

F Walker

SECRETARY:

REGISTERED OFFICE:

31-35 Welling Hight Street

Welling

Kent

DA16 1TR

REGISTERED NUMBER:

01211816 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Tangible assets

4

1,096,818

910,319

CURRENT ASSETS

Stocks

43,808

52,787

Debtors

5

122,653

189,765

Cash in hand

888

889

167,349

243,441

CREDITORS

Amounts falling due within one year

6

(170,956

)

(289,881

)

NET CURRENT LIABILITIES

(3,607

)

(46,440

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,093,211

863,879

CREDITORS

Amounts falling due after more than one year

7

(4,229

)

(20,675

)

NET ASSETS

1,088,982

843,204

CAPITAL AND RESERVES

Called up share capital

1,190

1,190

Revaluation reserve

8

762,389

559,569

Retained earnings

325,403

282,445

SHAREHOLDERS' FUNDS

1,088,982

843,204

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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 4 June 2026 and were signed on its behalf by:

F Walker - Director

1.	STATUTORY INFORMATION

Martin Vitera 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 June 2025

900,000

208,679

1,108,679

Revaluations

202,820

-

202,820

At 31 May 2026

1,102,820

208,679

1,311,499

DEPRECIATION

At 1 June 2025

52,820

145,540

198,360

Charge for year

-

16,321

16,321

At 31 May 2026

52,820

161,861

214,681

NET BOOK VALUE

At 31 May 2026

1,050,000

46,818

1,096,818

At 31 May 2025

847,180

63,139

910,319

Cost or valuation at 31 May 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2022

650,000

208,679

858,679

Valuation in 2023

250,000

-

250,000

900,000

208,679

1,108,679

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

112,380

179,492

Other debtors

10,273

10,273

122,653

189,765

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,781

42,453

Hire purchase contracts

16,056

17,549

Trade creditors

98,493

162,327

Taxation and social security

37,029

41,651

Other creditors

17,597

25,901

170,956

289,881

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

979

17,030

Other creditors

3,250

3,645

4,229

20,675

8.

RESERVES

Revaluation

reserve

£

At 1 June 2025

559,569

Property Valuation Reserve

202,820

At 31 May 2026

762,389