REGISTERED NUMBER: 15282982 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

VINCENT FERRER HOLDINGS LTD

FIXED ASSETS

Tangible assets

4

658

-

Investments

5

300

300

958

300

CURRENT ASSETS

Stocks

23,536

9,612

Debtors

63,477

49,200

Cash at bank

42

-

87,055

58,812

CREDITORS

Amounts falling due within one year

89,767

59,012

NET CURRENT LIABILITIES

(2,712

)

(200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,754

)

100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,854

)

-

(1,754

)

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

P S Jeans - Director

1.	STATUTORY INFORMATION

Vincent Ferrer Holdings Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 15282982 and its registered office is Towlers Court, 30A Elm Hill, Norwich, Norfolk, NR3 1HG. The presentation currency is pound sterling (£).

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.

Going concern

The company is dependent upon the continued financial support of its director and shareholder in order to fund its activities and meet its obligations as they fall due.

The director has considered the company's financial position and its anticipated funding requirements and intends to continue providing financial support to the company as required.

Accordingly, the director considers it appropriate to prepare the financial statements on the going concern basis.

Preparation of consolidated financial statements

The financial statements contain information about Vincent Ferrer Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Land, property and option assets

Land, property interests and options acquired for the purpose of obtaining planning consent and realising value through subsequent sale or development are stated at cost, comprising acquisition costs and directly attributable planning, professional, legal and other development costs. Such costs are capitalised as part of the carrying value of the relevant asset.

The assets are reviewed regularly for impairment and are written down where their recoverable amount is estimated to be lower than carrying value. In assessing recoverability, management considers factors including existing use value, planning status, the likelihood of obtaining planning consent, expected future development potential and prevailing market conditions.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

877

At 30 November 2025

877

DEPRECIATION

Charge for year

219

At 30 November 2025

219

NET BOOK VALUE

At 30 November 2025

658

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 December 2024

and 30 November 2025

300

NET BOOK VALUE

At 30 November 2025

300

At 30 November 2024

300

6.	RELATED PARTY DISCLOSURES

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.