Vinpenta Investments Limited - Filleted accounts

Registered number

07092506

Vinpenta Investments Limited

Filleted Abridged Accounts

31 December 2025

Vinpenta Investments Limited
Registered number:		07092506
Abridged Balance Sheet
as at 31 December 2025

Notes			2025			2024

£				£

Fixed assets
Tangible assets	3		1,273			13

Current assets
Debtors		1,118			3,443
Investments held as current assets	4	436,551			372,265
Cash at bank and in hand		18,481			24,077
		456,150			399,785

Creditors: amounts falling due within one year		(19,936)			(22,433)

Net current assets			436,214			377,352

Total assets less current liabilities			437,487			377,365


Provisions for liabilities			(1,979)			(2,707)

Net assets			435,508			374,658

Capital and reserves
Called up share capital			100			100
Profit and loss account			435,408			374,558

Shareholders' funds			435,508			374,658

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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

Mr D G Smith
Director
Approved by the board on 15 July 2026

Vinpenta Investments Limited
Notes to the Abridged Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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:

	Plant and machinery	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Total
£
	Cost
	At 1 January 2025				349
	Additions				1,684
	At 31 December 2025				2,033

	Depreciation
	At 1 January 2025				336
	Charge for the year				424
	At 31 December 2025				760

	Net book value
	At 31 December 2025				1,273
	At 31 December 2024				13


4	Investments held as current assets		2025		2024
£				£
	Fair value
	Listed investments		436,551		372,265

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments		(19,934)		(4,950)



5	Other information

	Vinpenta Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Shearers Drive
	Spalding
	PE12 3ZJ