1 January 2025 false Taxfiler 2024.6 08812791business:PrivateLimitedCompanyLtd2025-01-012025-12-31 088127912024-12-31 088127912025-01-012025-12-31 08812791business:AuditExemptWithAccountantsReport2025-01-012025-12-31 08812791business:FilletedAccounts2025-01-012025-12-31 088127912025-12-31 08812791business:Director12025-01-012025-12-31 08812791business:Director22025-01-012025-12-31 08812791business:RegisteredOffice2025-01-012025-12-31 088127912024-12-31 08812791core:WithinOneYear2025-12-31 08812791core:WithinOneYear2024-12-31 08812791core:AfterOneYear2025-12-31 08812791core:AfterOneYear2024-12-31 08812791core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 08812791core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 08812791core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 08812791core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 08812791core:PreviouslyStatedAmount2025-12-31 08812791core:PreviouslyStatedAmount2024-12-31 08812791business:SmallEntities2025-01-012025-12-31 08812791countries:EnglandWales2025-01-012025-12-31 08812791core:PlantMachinery2025-01-012025-12-31 08812791core:FurnitureFittings2025-01-012025-12-31 08812791core:ComputerEquipment2025-01-012025-12-31 08812791core:PlantMachinery2024-12-31 08812791core:FurnitureFittings2024-12-31 08812791core:ComputerEquipment2024-12-31 08812791core:PlantMachinery2025-12-31 08812791core:FurnitureFittings2025-12-31 08812791core:ComputerEquipment2025-12-31 08812791business:OrdinaryShareClass12025-01-012025-12-31 08812791business:OrdinaryShareClass12024-01-012024-12-31 088127912024-01-012024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08812791 (England and Wales)
Ventnor Exchange Trading Company Limited Unaudited accounts for the year ended 31 December 2025
Ventnor Exchange Trading Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Ventnor Exchange Trading Company Limited Company Information for the year ended 31 December 2025
Directors
Mhairi Macaulay Mr Jack Laurence Rigby Whitewood
Company Number
08812791 (England and Wales)
Registered Office
11 CHURCH STREET VENTNOR ISLE OF WIGHT PO38 1SW
Accountants
Cone Accounting Limited 124 City Road London EC1V 2NX
- 3 -
Ventnor Exchange Trading Company Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,139 
4,179 
Current assets
Inventories
20,921 
23,051 
Debtors
5
6,427 
5,783 
Cash at bank and in hand
1,840 
1,035 
29,188 
29,869 
Creditors: amounts falling due within one year
6
(12,537)
(11,146)
Net current assets
16,651 
18,723 
Total assets less current liabilities
18,790 
22,902 
Creditors: amounts falling due after more than one year
7
(3,741)
(8,059)
Net assets
15,049 
14,843 
Capital and reserves
Called up share capital
8
3 
3 
Profit and loss account
15,046 
14,840 
Shareholders' funds
15,049 
14,843 
For the year ending 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by
Mhairi Macaulay Director Company Registration No. 08812791
- 4 -
Ventnor Exchange Trading Company Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Ventnor Exchange Trading Company Limited is a private company, limited by shares, registered in England and Wales, registration number 08812791. The registered office is 11 CHURCH STREET, VENTNOR, ISLE OF WIGHT, PO38 1SW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20.00% Straight line Method
Fixtures & fittings
25.00% Straight line Method
Computer equipment
33.33% Straight line Method & 25.00% Straight line Method
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
1,081 
324 
8,841 
10,246 
Disposals
(676)
- 
(366)
(1,042)
At 31 December 2025
405 
324 
8,475 
9,204 
Depreciation
At 1 January 2025
717 
243 
5,107 
6,067 
Charge for the year
216 
81 
1,671 
1,968 
On disposals
(604)
- 
(366)
(970)
At 31 December 2025
329 
324 
6,412 
7,065 
Net book value
At 31 December 2025
76 
- 
2,063 
2,139 
At 31 December 2024
364 
81 
3,734 
4,179 
- 5 -
Ventnor Exchange Trading Company Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,257 
5,133 
Accrued income and prepayments
170 
166 
Other debtors
- 
484 
6,427 
5,783 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,266 
4,163 
VAT
4,344 
2,124 
Trade creditors
2,991 
4,778 
Taxes and social security
633 
(321)
Other creditors
169 
600 
Loans from directors
(175)
(198)
Accruals
309 
- 
12,537 
11,146 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,741 
8,059 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3 
3 
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
- 6 -