REGISTERED NUMBER: 15202621 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

VWF Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

33,321

33,841

CURRENT ASSETS

Stocks

89,166

133,562

Debtors

5

13,763

10

Cash at bank

7,348

10,471

110,277

144,043

CREDITORS

Amounts falling due within one year

6

(214,689

)

(225,213

)

NET CURRENT LIABILITIES

(104,412

)

(81,170

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(71,091

)

(47,329

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(71,191

)

(47,429

)

(71,091

)

(47,329

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 15 July 2026 and were signed by:

Mr S J Whitehead - Director

1.	STATUTORY INFORMATION

VWF Limited 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:

15202621

Registered office:

44a Falibroom Road

Macclesfield

Cheshire

SK10 3LA

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 is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

Computer

buildings

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

32,715

1,575

34,290

DEPRECIATION

At 1 November 2024

-

449

449

Charge for year

-

520

520

At 31 October 2025

-

969

969

NET BOOK VALUE

At 31 October 2025

32,715

606

33,321

At 31 October 2024

32,715

1,126

33,841

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

11,400

-

Other debtors

2,363

10

13,763

10

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Payments on account

7,914

-

Trade creditors

1,716

1,373

Taxation and social security

-

1,373

Other creditors

205,059

222,467

214,689

225,213