REGISTERED NUMBER: 06640867 (England and Wales)

Report of the Director and

Unaudited Financial Statements

for the Year Ended 31st July 2025

for

VR Trans Ltd

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

Mrs C Gossop

REGISTERED OFFICE:

Lancaster House

Lancaster Approach

North Killingholme

Immingham

North Lincolnshire

DN40 3JY

REGISTERED NUMBER:

06640867 (England and Wales)

ACCOUNTANTS:

Sadofskys

Chartered Accountants

Princes House

Wright Street

Hull

East Yorkshire

HU2 8HX

BANKERS:

National Westminster Bank Plc

119 High Street

Scunthorpe

North Lincolnshire

DN15 6LT

The director presents her report with the financial statements of the company for the year ended 31st July 2025.

DIRECTOR

Mrs C Gossop held office during the whole of the period from 1st August 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs C Gossop - Director

24th July 2026

TURNOVER

2,631,941

1,952,018

Cost of sales

2,213,537

1,521,599

GROSS PROFIT

418,404

430,419

Administrative expenses

139,012

111,337

OPERATING PROFIT

4

279,392

319,082

Interest receivable and similar income

2,371

742

281,763

319,824

Interest payable and similar expenses

758

4,224

PROFIT BEFORE TAXATION

281,005

315,600

Tax on profit

5

69,811

78,574

PROFIT FOR THE FINANCIAL YEAR

211,194

237,026

Retained earnings at beginning of year

545,693

355,667

Dividends

6

(57,000

)

(47,000

)

RETAINED EARNINGS AT END OF YEAR

699,887

545,693

FIXED ASSETS

Tangible assets

7

501,905

390,392

CURRENT ASSETS

Stocks

13,502

10,986

Debtors

8

465,633

466,808

Cash at bank

203,995

183,083

683,130

660,877

CREDITORS

Amounts falling due within one year

9

368,400

398,686

NET CURRENT ASSETS

314,730

262,191

TOTAL ASSETS LESS CURRENT LIABILITIES

816,635

652,583

CREDITORS

Amounts falling due after more than one year

10

-

(9,535

)

PROVISIONS FOR LIABILITIES

(116,747

)

(97,354

)

NET ASSETS

699,888

545,694

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

699,887

545,693

SHAREHOLDERS' FUNDS

699,888

545,694

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 24th July 2026 and were signed by:

Mrs C Gossop - Director

1.	STATUTORY INFORMATION

VR Trans Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

straight line over 10 years

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

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 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 13 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

64,635

50,362

Depreciation - assets on hire purchase contracts

5,319

6,257

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

50,418

50,559

Deferred taxation

19,393

28,015

Tax on profit

69,811

78,574

6.

DIVIDENDS

2025

2024

£

£

Interim

57,000

47,000

7.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st August 2024

89,585

712,344

801,929

Additions

34,916

146,551

181,467

At 31st July 2025

124,501

858,895

983,396

DEPRECIATION

At 1st August 2024

88,609

322,928

411,537

Charge for year

976

68,978

69,954

At 31st July 2025

89,585

391,906

481,491

NET BOOK VALUE

At 31st July 2025

34,916

466,989

501,905

At 31st July 2024

976

389,416

390,392

The net book value of tangible fixed assets includes £NIL (2024 - £ 35,458 ) in respect of assets held under hire purchase contracts.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

427,537

461,641

Other debtors

11,801

4,750

Prepayments

26,295

417

465,633

466,808

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,594

10,349

Hire purchase contracts

48

1,404

Trade creditors

131,112

117,406

Taxation

70,964

82,029

Social security and other taxes

150,288

138,183

Other creditors

2,097

5,349

Director's current account

572

40,316

Accrued expenses

3,725

3,650

368,400

398,686

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

9,487

Hire purchase contracts

-

48

-

9,535

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1