Viney Becks (Shelf) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07531168

VINEY BECKS (SHELF) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 October 2025

VINEY BECKS (SHELF) LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Investments	4		239,883		239,883

CURRENT ASSETS

Debtors	5	15,325	–
Cash at bank and in hand		182	40,041
		---------	---------
		15,507	40,041

CREDITORS: amounts falling due within one year	6	30,104		53,065
		---------		---------
NET CURRENT LIABILITIES			14,597		13,024
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			225,286		226,859

CREDITORS: amounts falling due after more than one year
Bank loans and overdrafts	–	5,915
	----------	----------
NET ASSETS	225,286	220,944
	----------	----------

VINEY BECKS (SHELF) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	225,186	220,844
	----------	----------
SHAREHOLDERS FUNDS	225,286	220,944
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

D Becks
Director

Company registration number: 07531168

VINEY BECKS (SHELF) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Carlton Place, Halifax, HX1 2SB, West Yorkshire.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Current and deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. INVESTMENTS

	Investment property
	£
Cost
At 1 November 2024 and 31 October 2025	239,883
	----------
Impairment
At 1 November 2024 and 31 October 2025	–
	----------

Carrying amount
At 31 October 2025	239,883
	----------
At 31 October 2024	239,883
	----------

The investment property has been valued by the directors, using the return on investment and the estimated market value to reach a fair value for this property.

5. DEBTORS

	2025	2024
	£	£
Other debtors	15,325	–
	---------	----

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,011	10,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest	11,148	23,847
Corporation tax	1,253	2,079
Social security and other taxes	240	819
Other creditors	11,452	16,320
	---------	---------
	30,104	53,065
	---------	---------

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors loans accounts was overdrawn throughout the year, the maximum outstanding at amy time during the year was £18,000. The loans are unsecured interest free and repayable on demand.

8. RELATED PARTY TRANSACTIONS

An amount of £11,148 (2024 -£23,847) is due to V B (Halifax) Ltd, a company under common control of the directors. The loan in unsecured, interest free and repayable on demand.