1 November 2024 v2026.27.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP078012462024-11-012025-10-31078012462025-10-31078012462024-10-3107801246core:WithinOneYear2025-10-3107801246core:WithinOneYear2024-10-3107801246core:AfterOneYear2025-10-3107801246core:AfterOneYear2024-10-3107801246core:ShareCapital2025-10-3107801246core:ShareCapital2024-10-3107801246core:RetainedEarningsAccumulatedLosses2025-10-3107801246core:RetainedEarningsAccumulatedLosses2024-10-3107801246bus:Director12024-11-012025-10-3107801246bus:RegisteredOffice2024-11-012025-10-3107801246core:PlantMachinery2024-11-012025-10-3107801246core:MotorVehicles2024-11-012025-10-31078012462023-11-012024-10-3107801246core:PlantMachinery2024-11-0107801246core:PlantMachinery2025-10-3107801246core:PlantMachinery2024-10-310780124612024-11-012025-10-3107801246countries:EnglandWales2024-11-012025-10-3107801246bus:AuditExemptWithAccountantsReport2024-11-012025-10-3107801246bus:PrivateLimitedCompanyLtd2024-11-012025-10-3107801246bus:SmallEntities2024-11-012025-10-3107801246bus:FullAccounts2024-11-012025-10-31
Company registration number:
07801246
Vacfit Limited
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Vacfit Limited
Statement of Financial Position
31 October 2025
20252024
Note££
Fixed assets    
Tangible assets 5
24,774
 
20,057
 
Current assets    
Debtors 6
25,868
 
29,695
 
Cash at bank and in hand
46,374
 
43,592
 
72,242
 
73,287
 
Creditors: amounts falling due within one year 7
(24,105
 )
(26,878
 )
Net current assets
48,137
 
46,409
 
Total assets less current liabilities 72,911   66,466  
Creditors: amounts falling due after more than one year 8
(33,410
 )
(29,362
 )
Net assets
39,501
 
37,104
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
39,499
 
37,102
 
Shareholders funds
39,501
 
37,104
 
For the year ending
31 October 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
30 June 2026
, and are signed on behalf of the board by:
M Cox
Director
Company registration number:
07801246
Vacfit Limited
Notes to the Financial Statements
Year ended
31 October 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit B2 Modern Moulds Business Centre
,
Harwood Road
,
Littlehampton
,
West Sussex
,
BN17 7AU
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% reducing balance
Motor vehicles
25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
3
(2024:
3.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 November 2024
106,711
 
Additions
12,975
 
At
31 October 2025
119,686
 
Depreciation  
At
1 November 2024
86,654
 
Charge
8,258
 
At
31 October 2025
94,912
 
Carrying amount  
At
31 October 2025
24,774
 
At 31 October 2024
20,057
 

6 Debtors

20252024
££
Trade debtors
25,868
 
29,695
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
4,963
 
4,963
 
Trade creditors
5,069
 
5,193
 
Taxation and social security
8,373
 
15,316
 
Other creditors
5,700
 
1,406
 
24,105
 
26,878
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
24,399
 
29,362
 
Other creditors
9,011
  -  
33,410
 
29,362