VBS INFOTECH LTD - Accounts

VBS INFOTECH LTD
Contents Page
For the year ended 30 April 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

VBS INFOTECH LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	35,540	44,892
		35,540	44,892
Current assets
Debtors		226	226
Cash at bank and in hand		2,571	9,290
		2,797	9,516
Creditors: amount falling due within one year		(10,332)	(10,432)
Net current assets		(7,535)	(916)

Total assets less current liabilities		28,005	43,976
Creditors: amount falling due after more than one year		(34,382)	(39,790)
Net assets		(6,377)	4,186

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(6,477)	4,086
Shareholders' funds		(6,377)	4,186

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 June 2026 and were signed by:

-------------------------------
Mrs SISIRA POTLA
Director

1

VBS INFOTECH LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

VBS INFOTECH LTD is a private company, limited by shares, registered in , registration number SC750124, registration address 2 Rodel Crescent, Newton Mearns, Glasgow, Scotland, G77 5UZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

5 Straight Line

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 May 2025	46,763	46,763
Additions	-	-
Disposals	-	-
At 30 April 2026	46,763	46,763
Depreciation
At 01 May 2025	1,871	1,871
Charge for year	9,352	9,352
On disposals	-	-
At 30 April 2026	11,223	11,223
Net book values
Closing balance as at 30 April 2026	35,540	35,540
Opening balance as at 01 May 2025	44,892	44,892

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: SC750124

VBS INFOTECH LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026