REGISTERED NUMBER: 12182819 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

B & K VAUGHAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B W Vaughan

REGISTERED OFFICE:

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

REGISTERED NUMBER:

12182819 (England and Wales)

ACCOUNTANTS:

Xeinadin Isle of Wight

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Investments

4

253,260

253,260

CURRENT ASSETS

Debtors

5

18,545

-

Cash at bank

33,002

1

51,547

1

CREDITORS

Amounts falling due within one year

6

109,436

114,267

NET CURRENT LIABILITIES

(57,889

)

(114,266

)

TOTAL ASSETS LESS CURRENT LIABILITIES

195,371

138,994

CREDITORS

Amounts falling due after more than one year

7

-

36,708

NET ASSETS

195,371

102,286

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

195,271

102,186

SHAREHOLDERS' FUNDS

195,371

102,286

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 director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Accounts has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

Mr B W Vaughan - Director

1.	STATUTORY INFORMATION

B & K Vaughan 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

253,260

NET BOOK VALUE

At 31 March 2026

253,260

At 31 March 2025

253,260

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Darap Limited

Registered office: 1 Langley Court, Pyle Street, Newport, Isle Of Wight, United Kingdom, PO30 1LA

Nature of business: Non-trading holding company

%

Class of shares:

holding

Ordinary £1 shares

6.00

Light Co Holdings Limited

Registered office: 1 Langley Court, Pyle Street, Newport, Isle Of Wight, England, PO30 1LA

Nature of business: Non-trading holding company

%

Class of shares:

holding

Ordinary E

0.17

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

18,545

-

Amounts owed by associates relates to an unsecured, interest free loan provided to Light Co Holdings Limited.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

24,777

38,099

Directors' current accounts

84,659

76,168

109,436

114,267

Other creditors is represented by loans advanced by the following related companies:

- R & H Pawley Limited £8,259 (2025: £12,700)

- D & S Adams Limited £8,259 (2025: £12,700)

- P & L Jackson Limited £8,259 (2025: £12,699)

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

36,708

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

85

Ordinary A

£1

85

85

15

Ordinary B

£1

15

15

100

100

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr B W Vaughan.