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REGISTERED NUMBER: 13540628 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2026

for

Mega Vac UK Ltd
Mega Vac UK Ltd (Registered number: 13540628)

Contents of the Financial Statements
for the Year Ended 31 January 2026










Page

Balance Sheet 1

Notes to the Financial Statements 3


Mega Vac UK Ltd (Registered number: 13540628)

Balance Sheet
31 January 2026

31.1.26 31.1.25
Notes £ £
Fixed assets
Tangible assets 5 420,295 17,917
Investments 6 200 200
420,495 18,117

Current assets
Debtors 7 7,223 1,059
Cash at bank 58,914 80,166
66,137 81,225
Creditors
Amounts falling due within one year 8 (61,211 ) (2,320 )
Net current assets 4,926 78,905
Total assets less current liabilities 425,421 97,022

Creditors
Amounts falling due after more than one
year
9
(45,928
)
-
Net assets 379,493 97,022

Capital and reserves
Called up share capital 200 200
Retained earnings 379,293 96,822
379,493 97,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 notes form part of these financial statements

1
Mega Vac UK Ltd (Registered number: 13540628)

Balance Sheet - continued
31 January 2026


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:





Mr K F Burke - Director


The notes form part of these financial statements

2
Mega Vac UK Ltd (Registered number: 13540628)

Notes to the Financial Statements
for the Year Ended 31 January 2026


1. Statutory information

Mega Vac UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13540628

Registered office: Unit 1
Cornerlodge Industrial Estate
Knightsend Road
March
Cambridgeshire
PE15 0YJ

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - Straight line over 50 years
Fixtures and fittings - Straight line over 10 years
Motor vehicles - 25% p.a. reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

3
Mega Vac UK Ltd (Registered number: 13540628)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026


3. Accounting policies - continued

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


4
Mega Vac UK Ltd (Registered number: 13540628)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026


3. Accounting policies - continued
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.

4. Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

5. Tangible fixed assets
Fixtures
Freehold and Motor
property fittings vehicles Totals
£ £ £ £
Cost
At 1 February 2025 - - 20,000 20,000
Additions 266,557 11,968 157,565 436,090
At 31 January 2026 266,557 11,968 177,565 456,090
Depreciation
At 1 February 2025 - - 2,083 2,083
Charge for year 5,298 922 27,492 33,712
At 31 January 2026 5,298 922 29,575 35,795
Net book value
At 31 January 2026 261,259 11,046 147,990 420,295
At 31 January 2025 - - 17,917 17,917

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts
relating to assets held under finance leases or hire purchase agreements.

Motor Vehicles Total
£ £
At 31st January 2026 £103,938 £103,938
-------------- -------------

At 31st January 2025 Nil Nil
------ -----

5
Mega Vac UK Ltd (Registered number: 13540628)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026


6. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 February 2025
and 31 January 2026 200
Net book value
At 31 January 2026 200
At 31 January 2025 200

7. Debtors: amounts falling due within one year
31.1.26 31.1.25
£ £
Other debtors 7,223 1,059

8. Creditors: amounts falling due within one year
31.1.26 31.1.25
£ £
Hire purchase contracts 31,802 -
Trade creditors 25,551 -
Other creditors 3,858 2,320
61,211 2,320

9. Creditors: amounts falling due after more than one year
31.1.26 31.1.25
£ £
Hire purchase contracts 45,928 -

6