REGISTERED NUMBER: 09705739 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

VP Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr V R Menon

Mrs P Menon

SECRETARY:

Mrs P Menon

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

09705739 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Tangible assets

4

3,739

4,111

CURRENT ASSETS

Debtors

5

57,106

54,530

Cash at bank

9,354

1,083

66,460

55,613

CREDITORS

Amounts falling due within one year

6

32,123

19,474

NET CURRENT ASSETS

34,337

36,139

TOTAL ASSETS LESS CURRENT LIABILITIES

38,076

40,250

PROVISIONS FOR LIABILITIES

884

783

NET ASSETS

37,192

39,467

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

37,092

39,367

SHAREHOLDERS' FUNDS

37,192

39,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 22 June 2026 and were signed on its behalf by:

Mr V R Menon - Director

1.	STATUTORY INFORMATION

VP Associates 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.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

20,274

Additions

1,155

Disposals

(495

)

At 30 September 2025

20,934

DEPRECIATION

At 1 October 2024

16,163

Charge for year

1,527

Eliminated on disposal

(495

)

At 30 September 2025

17,195

NET BOOK VALUE

At 30 September 2025

3,739

At 30 September 2024

4,111

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

29,808

13,928

Other debtors

27,298

40,602

57,106

54,530

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

30,875

18,286

Other creditors

1,248

1,188

32,123

19,474

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 October 2024

39,367

Profit for the year

98,326

Dividends

(100,601

)

At 30 September 2025

37,092

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Mr V R Menon

Balance outstanding at start of year

20,301

20,347

Amounts advanced

43,649

20,301

Amounts repaid

(50,301

)

(20,347

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,649

20,301

Mrs P Menon

Balance outstanding at start of year

20,300

20,346

Amounts advanced

43,649

20,300

Amounts repaid

(50,300

)

(20,346

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,649

20,300

Interest was charged on the above loans at 2.5% up to the 5th April 2025 and at 3.75% thereafter.