REGISTERED NUMBER: 08276458 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

VEMCO CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B E Jackson

SECRETARY:

Mrs J A Jackson

REGISTERED OFFICE:

William James House

Cowley Road

Cambridge

CB4 0WX

REGISTERED NUMBER:

08276458 (England and Wales)

ACCOUNTANTS:

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

FIXED ASSETS

Intangible assets

4

50,089

-

Tangible assets

5

37,763

52,632

87,852

52,632

CURRENT ASSETS

Debtors

6

669,090

609,145

Cash at bank

376,463

178,518

1,045,553

787,663

CREDITORS

Amounts falling due within one year

7

(456,349

)

(265,351

)

NET CURRENT ASSETS

589,204

522,312

TOTAL ASSETS LESS CURRENT LIABILITIES

677,056

574,944

CREDITORS

Amounts falling due after more than one year

8

(508,596

)

(558,846

)

PROVISIONS FOR LIABILITIES

9

(21,963

)

(5,000

)

NET ASSETS

146,497

11,098

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

10

146,487

11,088

146,497

11,098

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25th June 2026 and were signed by:

B E Jackson - Director

1.	STATUTORY INFORMATION

Vemco Consulting Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software development are being amortised evenly over their estimated useful life of nil years.

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

-

25% on cost

Motor vehicles

-

20% on cost

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Software

development

£

COST

Additions

57,244

At 30th November 2025

57,244

AMORTISATION

Amortisation for year

7,155

At 30th November 2025

7,155

NET BOOK VALUE

At 30th November 2025

50,089

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st December 2024

90,915

36,335

127,250

Additions

2,104

-

2,104

At 30th November 2025

93,019

36,335

129,354

DEPRECIATION

At 1st December 2024

60,084

14,534

74,618

Charge for year

9,706

7,267

16,973

At 30th November 2025

69,790

21,801

91,591

NET BOOK VALUE

At 30th November 2025

23,229

14,534

37,763

At 30th November 2024

30,831

21,801

52,632

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

491,556

438,785

Other debtors

118,823

93,656

Directors' current accounts

716

-

Prepayments and accrued income

57,995

76,704

669,090

609,145

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,973

22,980

Tax

168,146

(18,165

)

Social security and other taxes

18,865

14,245

VAT

211,011

171,642

Other creditors

7,880

14,034

Directors' current accounts

-

1,166

Accruals and deferred income

31,474

59,449

456,349

265,351

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

508,596

558,846

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

21,963

5,000

Deferred

tax

£

Balance at 1st December 2024

5,000

Accelerated capital allowances

16,963

Balance at 30th November 2025

21,963

10.

RESERVES

Retained

earnings

£

At 1st December 2024

11,088

Profit for the year

525,399

Dividends

(390,000

)

At 30th November 2025

146,487

11.	RELATED PARTY DISCLOSURES

Other debtors includes loans due from companies under common control. The amounts outstanding at the balance sheet comprise:

Company

2025

2024

£

£

Quintory Estates Limited

89,813

92,510

Beezwah Properties Limited

125

125

Quintory Commercial LLP

3,000

Nil

Vemco Construct Limited

(7,740

)

77

Net assets includes a balance of £508,596 (2024: £558,846) due to Vemco Holdings Limited, a company under common control.

12.	ULTIMATE CONTROLLING PARTY

Vemco Holdings Limited, a company incorporated in England and Wales.