REGISTERED NUMBER: 02955262 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Vinyl Tap Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M A Boothroyd

SECRETARY:

Mrs S J Boothroyd

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

02955262 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

6,949

8,321

CURRENT ASSETS

Stocks

210,000

200,000

Debtors

5

36,880

26,158

246,880

226,158

CREDITORS

Amounts falling due within one year

6

204,499

126,654

NET CURRENT ASSETS

42,381

99,504

TOTAL ASSETS LESS CURRENT LIABILITIES

49,330

107,825

CREDITORS

Amounts falling due after more than one year

7

46,514

107,162

NET ASSETS

2,816

663

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,814

661

SHAREHOLDERS' FUNDS

2,816

663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 10 July 2026 and were signed by:

M A Boothroyd - Director

1.	STATUTORY INFORMATION

Vinyl Tap 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

15,142

57,397

27,266

99,805

DEPRECIATION

At 1 September 2024

13,887

50,695

26,902

91,484

Charge for year

188

1,005

179

1,372

At 31 August 2025

14,075

51,700

27,081

92,856

NET BOOK VALUE

At 31 August 2025

1,067

5,697

185

6,949

At 31 August 2024

1,255

6,702

364

8,321

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Directors' loan accounts

36,880

13,232

VAT

-

12,926

36,880

26,158

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

44,169

16,267

Trade creditors

134,492

97,846

Tax

6,491

6,491

Social security and other taxes

14,767

4,050

VAT

2,580

-

Accrued expenses

2,000

2,000

204,499

126,654

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 2-5 years

46,514

107,162

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

46,514

107,162

The bank loan is secured on the freehold property.

9.	RELATED PARTY DISCLOSURES