Vibra-Technics Automotive Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02943841

VIBRA-TECHNICS AUTOMOTIVE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

VIBRA-TECHNICS AUTOMOTIVE LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		132,570		117,636

CURRENT ASSETS

Stocks		73,087	55,087
Debtors	6	94,764	57,165
Cash at bank and in hand		115,588	155,976
		---------	---------
		283,439	268,228

CREDITORS: amounts falling due within one year	7	48,050		49,464
		---------		---------
NET CURRENT ASSETS			235,389		218,764
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			367,959		336,400

PROVISIONS	33,405	29,679
	---------	---------
NET ASSETS	334,554	306,721
	---------	---------

CAPITAL AND RESERVES

Called up share capital fully paid	2,123	2,123
Capital redemption reserve	677	677
Profit and loss account	331,754	303,921
	---------	---------
SHAREHOLDERS FUNDS	334,554	306,721
	---------	---------

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 30 November 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 .

VIBRA-TECHNICS AUTOMOTIVE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 10 August 2026 , and are signed on behalf of the board by:

Mr P A Bentley

Director

Company registration number: 02943841

VIBRA-TECHNICS AUTOMOTIVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 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 22 Alexander Court, Fleming Road, Earlstrees Ind Estate, Corby, NN17 4SW.

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

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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Computer equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Computer equipment	Total
	£	£	£	£	£
Cost
At 1 December 2024	216,106	6,808	89,493	10,785	323,192
Additions	6,964	944	39,243	–	47,151
Disposals	–	–	( 10,495)	–	( 10,495)
	---------	-------	---------	--------	---------
At 30 November 2025	223,070	7,752	118,241	10,785	359,848
	---------	-------	---------	--------	---------
Depreciation
At 1 December 2024	120,538	5,566	69,839	9,613	205,556
Charge for the year	15,380	328	14,374	735	30,817
Disposals	–	–	( 9,095)	–	( 9,095)
	---------	-------	---------	--------	---------
At 30 November 2025	135,918	5,894	75,118	10,348	227,278
	---------	-------	---------	--------	---------
Carrying amount
At 30 November 2025	87,152	1,858	43,123	437	132,570
	---------	-------	---------	--------	---------
At 30 November 2024	95,568	1,242	19,654	1,172	117,636
	---------	-------	---------	--------	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	67,058	54,737
Other debtors	27,706	2,428
	--------	--------
	94,764	57,165
	--------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	24,493	29,297
Corporation tax	12,429	7,430
Social security and other taxes	6,868	8,625
Other creditors	4,260	4,112
	--------	--------
	48,050	49,464
	--------	--------

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M D Tyman	–	10,000	–	10,000
Mr J G Wright	–	30,000	( 20,155)	9,845
	----	--------	--------	--------
	–	40,000	( 20,155)	19,845
	----	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M D Tyman	–	–	–	–
Mr J G Wright	–	–	–	–
	----	----	----	----
	–	–	–	–
	----	----	----	----

The loan balances were repaid within 9 months.