REGISTERED NUMBER: 06978719 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

V Babic APP Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

V Babic

REGISTERED OFFICE:

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

REGISTERED NUMBER:

06978719 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,589

2,217

CURRENT ASSETS

Debtors

5

306,243

325,669

Cash at bank and in hand

46,887

10,043

353,130

335,712

CREDITORS

Amounts falling due within one year

6

301,431

336,938

NET CURRENT ASSETS/(LIABILITIES)

51,699

(1,226

)

TOTAL ASSETS LESS CURRENT LIABILITIES

53,288

991

PROVISIONS FOR LIABILITIES

394

554

NET ASSETS

52,894

437

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

52,892

435

SHAREHOLDERS' FUNDS

52,894

437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

V Babic - Director

1.	STATUTORY INFORMATION

V Babic APP 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

50% on cost, 33% on reducing balance and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

13,793

Additions

710

Disposals

(7,541

)

At 31 August 2025

6,962

DEPRECIATION

At 1 September 2024

11,576

Charge for year

430

Eliminated on disposal

(6,633

)

At 31 August 2025

5,373

NET BOOK VALUE

At 31 August 2025

1,589

At 31 August 2024

2,217

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

6,000

22,500

Other debtors

300,243

303,169

306,243

325,669

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

2,993

2,994

Taxation and social security

170,793

206,219

Other creditors

127,645

127,725

301,431

336,938

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

2

Ordinary

£1

2

2

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

V Babic

Balance outstanding at start of year

212,098

86,262

Amounts advanced

111,060

351,994

Amounts repaid

(118,211

)

(226,158

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

204,947

212,098

The loan is repayable on demand. Interest is charged at approved Revenue rates and £6,905 (2024 - £2,560) has been credited to Profit and Loss account in year.

9.	RELATED PARTY DISCLOSURES