Vij Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09730946

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,052,963		687,885
Investments	5		600		600

			1,053,563		688,485
CURRENT ASSETS
Debtors	6	33,109		440,213
Cash at bank and in hand		595,817		361,887

		628,926		802,100
Creditors: Amounts Falling Due Within One Year	7	(303,634 )		(300,494 )

NET CURRENT ASSETS (LIABILITIES)			325,292		501,606

TOTAL ASSETS LESS CURRENT LIABILITIES			1,378,855		1,190,091

PROVISIONS FOR LIABILITIES
Deferred Taxation			(745 )		-

NET ASSETS			1,378,110		1,190,091

CAPITAL AND RESERVES
Called up share capital			304		304
Profit and Loss Account			1,377,806		1,189,787

SHAREHOLDERS' FUNDS			1,378,110		1,190,091

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Vij Holdings Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Vij Director	Mr R Vij Director
17 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Vij Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09730946 . The registered office is Cliff Corner, Cliff Road, Burton Bradstock, Bridport, DT6 4RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Fixtures & Fittings	20% reducing balance

2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Vij Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	687,885	-	687,885
Additions	362,099	3,724	365,823

As at 31 March 2026	1,049,984	3,724	1,053,708

Depreciation
As at 1 April 2025	-	-	-
Provided during the period	-	745	745

As at 31 March 2026	-	745	745

Net Book Value
As at 31 March 2026	1,049,984	2,979	1,052,963

As at 1 April 2025	687,885	-	687,885

Property has a charge against it held by Mr & Mrs KK Vij

5. Investments

	Other
	£
Cost or Valuation
As at 1 April 2025	600

As at 31 March 2026	600

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	600

As at 1 April 2025	600

The company holds 20% or more of the share capital of KRS Motors Limited and S.W.B (Dorset) Limited

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	30,352	439,175
Other debtors	2,757	1,038

	33,109	440,213

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Vij Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	-
Amounts owed to group undertakings	300	300
Other creditors	302,445	292,656
Taxation and social security	888	7,538

	303,634	300,494

8. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.

9. Ultimate Controlling Party

The company is controlled by its directors and their families.

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