Vanilla Accounting Limited
Company No. 06885664
Information for Filing with The Registrar
31 December 2025
Vanilla Accounting Limited

Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 December 2025.
Principal activities
The principal activity of the company during the year under review was Chartered Accountants.
-
Director
The Director who served at any time during the year was as follows:
P.Edwards
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
P.Edwards
Director
08 August 2026
Vanilla Accounting Limited

Balance Sheet Registrar
at31 December 2025
Company No.06885664Notes20252024
££
Fixed assets
Intangible assets4123,770149,239
Tangible assets540,92618,722
Investments61010
164,706167,971
Current assets
Stocks725,61825,618
Debtors849,72443,851
Cash at bank and in hand108,76078,253
184,102147,722
Creditors: Amount falling due within one year9
(131,061)
(129,465)
Net current assets53,04118,257
Total assets less current liabilities217,747186,228
Creditors: Amounts falling due after more than one year10
(182,739)
(174,812)
Provisions for liabilities
Deferred taxation
(10,231)
(4,680)
Net assets24,7776,736
Capital and reserves
Called up share capital200200
Profit and loss account24,5776,536
Total equity24,7776,736
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 08 August 2026 and signed on its behalf by:
P.Edwards
Director
08 August 2026
Vanilla Accounting Limited

Notes to the Accounts Registrar
for the year ended 31 December 2025
1General information
Vanilla Accounting Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 06885664
Its registered office is:
Appleton House
25 Rectory Road
West Bridgford
Nottingham
NG2 6BE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue 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. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles20% Straight line
Furniture, fittings and equipment10 -20%% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above). Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.
3Employees
20252024
NumberNumber
The average monthly number of employees (including directors) during the year was:1114
4Intangible fixed assets
GoodwillPatents and trade-marksDevelopment costsOtherTotal
£££££
Cost
At 1 January 2025373,643---373,643
At 31 December 2025373,643---373,643
Amortisation and impairment
At 1 January 2025224,404---224,404
Charge for the year25,469---25,469
At 31 December 2025249,873---249,873
Net book values
At 31 December 2025123,770---123,770
At 31 December 2024149,239---149,239
5Tangible fixed assets
Land and buildingsPlant and machineryMotor vehiclesFixtures, fittings and equipmentTotal
£££££
Cost or revaluation
At 1 January 2025---92,79492,794
Additions--22,0895,13027,219
At 31 December 2025--22,08997,924120,013
Depreciation
At 1 January 2025---74,07274,072
Charge for the year--3364,6795,015
At 31 December 2025--33678,75179,087
Net book values
At 31 December 2025--21,75319,17340,926
At 31 December 2024---18,72218,722
6Investments
Investment in SubsidiariesOther investmentsTotal
£££
Cost or valuation
At 1 January 202510-10
At 31 December 202510-10
Provisions/Impairment
Net book values
At 31 December 202510-10
At 31 December 202410-10
7Stocks
20252024
££
Work in progress25,61825,618
25,61825,618
8Debtors
20252024
££
Trade debtors41,87337,115
Other debtors510810
Prepayments and accrued income7,3415,926
49,72443,851
9Creditors:
amounts falling due within one year
20252024
££
Bank loans and overdrafts5,77510,000
Other loans-10,417
Obligations under finance lease and hire purchase contracts6,370-
Trade creditors5,8197,055
Taxes and social security109,55199,182
Loans from directors31235
Other creditors885-
Accruals and deferred income2,6302,576
131,061129,465
10Creditors:
amounts falling due after more than one year
20252024
££
Bank loans and overdrafts-4,812
Obligations under finance lease and hire purchase contracts12,739-
Amounts owed to group undertakings170,000170,000
182,739174,812
11Creditors: secured liabilities
20252024
££
The aggregate amount of secured liabilities included within creditors19,10910,417
Finance is secured on asset to which it relates
12Share Capital
100 A Ordinary shares of £1 each and 100 B Ordinary shares of £1 each
13Guarantees and commitments
20252024
££
Total of guarantees and commitments-10,417
Other loans of £Nil (2024: £10,417) are secured by a personal guarantee by the director of the company
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