Registration number: 15277393

Vpm Vehicles Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Vpm Vehicles Ltd

Company Information

Directors

Mr M Mehan Mrs L Mehan

Registered office

6 Birchdale Bilston West Midlands England WV14 6LS

Accountants

Neil Westwood & Co Chartered Accountants101 Dixons Green Road Dudley West Midlands DY2 7DJ

Vpm Vehicles Ltd

(Registration number: 15277393)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	28,539	41,829
Current assets
Stocks	5	13,922	7,045
Debtors	6	4,812	3,501
Cash at bank and in hand		1,215	685
		19,949	11,231
Creditors: Amounts falling due within one year	7	(39,885)	(57,854)
Net current liabilities		(19,936)	(46,623)
Net assets/(liabilities)		8,603	(4,794)
Capital and reserves
Called up share capital	8	120	120
Retained earnings		8,483	(4,914)
Shareholders' funds/(deficit)		8,603	(4,794)

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 August 2026 and signed on its behalf by:
 

Mr M Mehan Director

Vpm Vehicles Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
6 Birchdale
Bilston
West Midlands
WV14 6LS
England

These financial statements were authorised for issue by the Board on 14 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Vpm Vehicles Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Straight line basis
Computer Equipment	33.33% Straight line basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Vpm Vehicles Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	1,588	51,045	52,633
At 30 November 2025	1,588	51,045	52,633
Depreciation
At 1 December 2024	485	10,319	10,804
Charge for the year	529	12,761	13,290
At 30 November 2025	1,014	23,080	24,094
Carrying amount
At 30 November 2025	574	27,965	28,539
At 30 November 2024	1,103	40,726	41,829

5

Stocks

	2025 £	2024 £
Other inventories	13,922	7,045

6

Debtors

Current	2025 £	2024 £
Prepayments	4,812	3,501
	4,812	3,501

Vpm Vehicles Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	475	420
Other creditors	39,410	57,434
	39,885	57,854

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	120	120	120	120