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Registered number: SC711298 VECTOR LEISURE LIMITED FINANCIAL STATEMENTS FOR THE Year ENDED 31 DECEMBER 2025
VECTOR LEISURE LIMITED COMPANY INFORMATION
Directors | Mr R Smith
| Miss L J White
Registered number | SC711298
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
VECTOR LEISURE LIMITED REGISTERED NUMBER: SC711298 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 633,697 |  | 629,977
|  |  | 633,697 |  | 629,977
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,761 |  | 2,847 |
Bank and cash balances |  | 15,749 |  | 3,327 |
|  | 18,510 |  | 6,174 |
Creditors: amounts falling due within one year | 6 | (569,163) |  | (576,888) |
Net current liabilities |  |  | (550,653) |  | (570,714)
Total assets less current liabilities |  |  | 83,044 |  | 59,263
Net assets |  |  | 83,044 |  | 59,263
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 82,944 |  | 59,163
|  |  | 83,044 |  | 59,263
The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2026.
Mr R Smith
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
VECTOR LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Vector Leisure Limited is a private company, limited by shares, domiciled in Scotland with the registration number SC711298. The registered office is 14 City Quay, Dundee, DD1 3JA and the principal operating address is 18 Lower Oakfield, Derrybeg, PH16 5DS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 2
VECTOR LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis: .
|  |  |  | Freehold property | - |  | Not depreciated
|  |  |  | Plant and machinery | - | 10% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 3
VECTOR LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including the Directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 2
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 627,868 | - | 5,000 | 632,868
| Additions | 1,567 | 2,978 | - | 4,545
| At 31 December 2025 | 629,435 | 2,978 | 5,000 | 637,413
| Depreciation |  |  |  |
| At 1 January 2025 | - | - | 2,891 | 2,891
| Charge for the year on owned assets | - | 298 | 527 | 825
| At 31 December 2025 | - | 298 | 3,418 | 3,716
| Net book value |  |  |  |
| At 31 December 2025 | 629,435 | 2,680 | 1,582 | 633,697
| At 31 December 2024 | 627,868 | - | 2,109 | 629,977
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VECTOR LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 2,761 | 2,847
|  | 2,761 | 2,847
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 5,073 | 6,033
| Other creditors | 561,570 | 568,170
| Accruals and deferred income | 2,520 | 2,685
|  | 569,163 | 576,888
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| At the 31st December 2025, the company owed £261,570 to the directors (2024 - £268,170) and £300,000 to another related party (2024 - £300,000). No interest was charged on the loans and there were no fixed repayment terms.
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