REGISTERED NUMBER: 03716013 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Vibrock Limited

Page

Company information

1

Abridged balance sheet

2

Notes to the financial statements

4

Directors:

P J Alexander

R P Kennedy

A R Pickford

D P Williams

Registered office:

Shanakiel

Ilkeston Road

Heanor

Derbyshire

DE75 7DR

Registered number:

03716013 (England and Wales)

Fixed assets

Tangible assets

4

104,117

110,279

Investments

5

2,425,350

2,425,350

2,529,467

2,535,629

Current assets

Stocks

36,061

32,720

Debtors

348,587

315,067

Cash at bank and in hand

307,964

375,286

692,612

723,073

Creditors

Amounts falling due within one year

216,186

228,177

Net current assets

476,426

494,896

Total assets less current liabilities

3,005,893

3,030,525

Provisions for liabilities

7,925

10,812

Net assets

2,997,968

3,019,713

Capital and reserves

Called up share capital

1,131,906

1,131,906

Retained earnings

1,866,062

1,887,807

Shareholders' funds

2,997,968

3,019,713

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

D P Williams - Director

P J Alexander - Director

1.	STATUTORY INFORMATION

Vibrock Limited 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.

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.

Plant and machinery etc

-

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

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.

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

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 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

Cost

At 1 April 2025

352,588

Additions

28,660

Disposals

(14,600

)

At 31 March 2026

366,648

Depreciation

At 1 April 2025

242,309

Charge for year

22,191

Eliminated on disposal

(1,969

)

At 31 March 2026

262,531

Net book value

At 31 March 2026

104,117

At 31 March 2025

110,279

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

Cost

At 1 April 2025

and 31 March 2026

2,425,350

Net book value

At 31 March 2026

2,425,350

At 31 March 2025

2,425,350

6.	OTHER FINANCIAL COMMITMENTS

The company is committed to an operating lease of £43,325 which is due to expire between one and five years.

7.	CONTROLLING PARTY

The directors are the ultimate controlling parties of the company.