IRIS Accounts Production v26.2.0.496 11894189 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false A Ordinary shares 1.00000 B Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11894189 2025-03-31 11894189 2026-03-31 11894189 2025-04-01 2026-03-31 11894189 2024-03-31 11894189 2024-04-01 2025-03-31 11894189 2025-03-31 11894189 ns15:EnglandWales 2025-04-01 2026-03-31 11894189 ns14:PoundSterling 2025-04-01 2026-03-31 11894189 ns10:Director1 2025-04-01 2026-03-31 11894189 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11894189 ns10:SmallEntities 2025-04-01 2026-03-31 11894189 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11894189 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 11894189 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11894189 ns10:FullAccounts 2025-04-01 2026-03-31 11894189 1 2025-04-01 2026-03-31 11894189 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 11894189 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 11894189 ns10:Director2 2025-04-01 2026-03-31 11894189 ns10:RegisteredOffice 2025-04-01 2026-03-31 11894189 ns5:CurrentFinancialInstruments 2026-03-31 11894189 ns5:CurrentFinancialInstruments 2025-03-31 11894189 ns5:ShareCapital 2026-03-31 11894189 ns5:ShareCapital 2025-03-31 11894189 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 11894189 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 11894189 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 11894189 ns5:ComputerSoftware 2025-04-01 2026-03-31 11894189 ns5:MotorVehicles 2025-04-01 2026-03-31 11894189 ns5:ComputerEquipment 2025-04-01 2026-03-31 11894189 ns5:ComputerSoftware 2025-03-31 11894189 ns5:ComputerSoftware 2026-03-31 11894189 ns5:ComputerSoftware 2025-03-31 11894189 ns5:MotorVehicles 2025-03-31 11894189 ns5:ComputerEquipment 2025-03-31 11894189 ns5:MotorVehicles 2026-03-31 11894189 ns5:ComputerEquipment 2026-03-31 11894189 ns5:MotorVehicles 2025-03-31 11894189 ns5:ComputerEquipment 2025-03-31 11894189 ns5:CostValuation 2025-03-31 11894189 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 11894189 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 11894189 ns5:DeferredTaxation 2025-03-31 11894189 ns5:DeferredTaxation 2025-04-01 2026-03-31 11894189 ns5:DeferredTaxation 2026-03-31 11894189 ns10:OrdinaryShareClass1 2026-03-31 11894189 ns10:OrdinaryShareClass2 2026-03-31 11894189 ns10:Director1 1 2025-03-31 11894189 ns10:Director1 1 2024-03-31 11894189 ns10:Director1 1 2025-04-01 2026-03-31 11894189 ns10:Director1 1 2024-04-01 2025-03-31 11894189 ns10:Director1 1 2026-03-31 11894189 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: 11894189 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Vibaweb (UK) Ltd

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Vibaweb (UK) Ltd |

Company Information

for the Year Ended 31 March 2026

| Directors: | B V Dixon

| M J Perry

| Registered office: | C/O Ellis & Co

| 114-120 Northgate Street

| Chester

| CH1 2HT

| Registered number: | 11894189 (England and Wales)

| Accountants: | Ellis & Co

| Chartered Accountants

| 114-120 Northgate Street

| Chester

| CH1 2HT

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Statement of Financial Position

31 March 2026

| 31/3/26 | 31/3/25 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 21,428 |  | 24,371 |  |

Investments | 6 | 1,100 |  | 1,100 |  |

22,528 |  | 25,471 |  |

Current assets

Debtors | 7 | 171,000 |  | 419,620 |  |

Investments | 8 | 4,794 |  | 4,794 |  |

Cash at bank | 397,987 |  | 63,239 |  |

573,781 |  | 487,653 |  |

Creditors

Amounts falling due within one year | 9 | 87,862 |  | 91,249 |  |

Net current assets | 485,919 |  | 396,404 |  |

Total assets less current liabilities | 508,447 |  | 421,875 |  |

Provisions for liabilities | 10 | - |  | 1,015 |  |

Net assets | 508,447 |  | 420,860 |  |

Capital and reserves

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 508,347 |  | 420,760 |  |

Shareholders' funds | 508,447 |  | 420,860 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Statement of Financial Position - continued

31 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

B V Dixon - Director

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | Statutory information

| Vibaweb (UK) Ltd 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.

| Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

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

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Operating leases

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Other investments

| Other investments are stated at cost, less any provision for permanent diminution in value.

3. | Employees and directors

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | Intangible fixed assets

| Computer

| software

£ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 70,000 |  |

| Amortisation

| At 1 April 2025

| and 31 March 2026 | 70,000 |  |

| Net book value

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | Tangible fixed assets

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2025 | 35,161 |  | 1,725 |  | 36,886 |  |

| Additions | - |  | 4,707 |  | 4,707 |  |

| At 31 March 2026 | 35,161 |  | 6,432 |  | 41,593 |  |

| Depreciation

| At 1 April 2025 | 12,084 |  | 431 |  | 12,515 |  |

| Charge for year | 6,042 |  | 1,608 |  | 7,650 |  |

| At 31 March 2026 | 18,126 |  | 2,039 |  | 20,165 |  |

| Net book value

| At 31 March 2026 | 17,035 |  | 4,393 |  | 21,428 |  |

| At 31 March 2025 | 23,077 |  | 1,294 |  | 24,371 |  |

6. | Fixed asset investments

| Shares in

| subsidiaries

£ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 1,100 |  |

| Net book value

| At 31 March 2026 | 1,100 |  |

| At 31 March 2025 | 1,100 |  |

7. | Debtors: amounts falling due within one year |

| 31/3/26 |  | 31/3/25

£ | £ |

| Other debtors | 171,000 |  | 419,620 |  |

8. | Current asset investments

| 31/3/26 |  | 31/3/25

£ | £ |

| Other | 4,794 |  | 4,794 |  |

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

9. | Creditors: amounts falling due within one year |

| 31/3/26 |  | 31/3/25

£ | £ |

| Amounts owed to group undertakings | 81,500 |  | 81,500 |  |

| Taxation and social security | 4,098 |  | 2,394 |  |

| Other creditors | 2,264 |  | 7,355 |  |

87,862 |  | 91,249 |  |

10. | Provisions for liabilities

| 31/3/26 |  | 31/3/25

£ | £ |

| Deferred tax | - |  | 1,015 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 1,015 |  |

| Provided during year | (1,015 | ) |

| Balance at 31 March 2026 | - |  |

11. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/3/26 |  | 31/3/25

| value: | £ | £ |

| 60 | A Ordinary shares | £1 | 60 |  | 60 |  |

| 40 | B Ordinary shares | £1 | 40 |  | 40 |  |

100 |  | 100 |  |

12. | Directors' advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31/3/26 |  | 31/3/25

£ | £ |

| B V Dixon

| Balance outstanding at start of year | 403,413 |  | - |  |

| Amounts advanced | - |  | 403,725 |  |

| Amounts repaid | (403,413 | ) | (312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 403,413 |  |

| Vibaweb (UK) Ltd (Registered number: 11894189) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

12. | Directors' advances, credits and guarantees - continued

| Amounts repaid include £20,000 on 15 August 2025 and £380,000 on 26 August 2025. The maximum balance outstanding in the period was £403,413.