REGISTERED NUMBER: 02896386 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

VOUCHER SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I Goldstein

Mrs E Goldstein

SECRETARY:

Mrs E Goldstein

REGISTERED OFFICE:

The Coach House

Powell Rd

Buckhurst Hill

Essex

IG9 5RD

REGISTERED NUMBER:

02896386 (England and Wales)

ACCOUNTANTS:

R MUSWELL

The Coach House

Powell Rd

Buckhurst Hill

Essex

IG9 5RD

FIXED ASSETS

Tangible assets

4

4,531

4,466

CURRENT ASSETS

Debtors

5

121,637

112,558

Cash at bank

365,121

339,149

486,758

451,707

CREDITORS

Amounts falling due within one year

6

(467,592

)

(441,935

)

NET CURRENT ASSETS

19,166

9,772

TOTAL ASSETS LESS CURRENT LIABILITIES

23,697

14,238

CAPITAL AND RESERVES

Called up share capital

115

115

Retained earnings

23,582

14,123

23,697

14,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 3 May 2026 and were signed on its behalf by:

I Goldstein - Director

1.	STATUTORY INFORMATION

Voucher Systems 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

112,693

Additions

1,576

At 28 February 2026

114,269

DEPRECIATION

At 1 March 2025

108,227

Charge for year

1,511

At 28 February 2026

109,738

NET BOOK VALUE

At 28 February 2026

4,531

At 28 February 2025

4,466

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

121,637

112,558

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,825

188

Taxation and social security

47,985

49,559

Other creditors

417,782

392,188

467,592

441,935