Vintage Central Limited - Filleted accounts

Registered number

07971867

Vintage Central Limited

Report and Unaudited Accounts

31 March 2026

Collins

Chartered Accountants

West Midlands

Vintage Central Limited
Registered number:		07971867
Balance Sheet
as at 31 March 2026


Notes		2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		-		42

Current assets
Stocks		470		550
Cash at bank and in hand		32,188		56,963
		32,658		57,513

Creditors: amounts falling due within one year	4	(28,571)		(41,107)

Net current assets			4,087		16,406

Net assets			4,087		16,448

Capital and reserves
Called up share capital			100		100
Profit and loss account			3,987		16,348

Shareholders' funds			4,087		16,448

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



N Smith
Director
Approved by the board on 14 July 2026

Vintage Central Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover comprises revenue earned from the sale of goods, this is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and computers	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are also recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are also recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Fixtures, fittings and computers
£
	Cost
	At 1 April 2025				1,899
	At 31 March 2026				1,899

	Depreciation
	At 1 April 2025				1,857
	Charge for the year				42
	At 31 March 2026				1,899

	Net book value
	At 31 March 2026				-
	At 31 March 2025				42



4	Creditors: amounts falling due within one year		2026		2025
£				£

	Corporation tax		629		351
	Other taxes and social security costs		-		408
	Directors loans		26,358		38,848
	Accruals and deferred income		1,584		1,500
			28,571		41,107


5	Controlling party

	The company is under the control of N Smith


6	Other information

	Vintage Central Limited is a private company limited by shares and incorporated in England. Its registered office is:
	74 Sir Richards Drive
	Harborne
	Birmingham
	B17 8SH