REGISTERED NUMBER: 08765625 (England and Wales)

Vibe Generation Holdings Limited

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D Pritchett

A Maxwell

REGISTERED OFFICE:

Sterling House

97 Lichfield Street

Tamworth

Staffordshire

B79 7QF

REGISTERED NUMBER:

08765625 (England and Wales)

ACCOUNTANTS:

TC Group

Sterling House

97 Lichfield Street

Tamworth

Staffordshire

B79 7QF

FIXED ASSETS

Tangible assets

5

-

639

Investments

6

2,585,661

2,475,310

2,585,661

2,475,949

CURRENT ASSETS

Debtors

7

266,575

255,100

Cash at bank

18,043

146,436

284,618

401,536

CREDITORS

Amounts falling due within one year

8

17,690

320,677

NET CURRENT ASSETS

266,928

80,859

TOTAL ASSETS LESS CURRENT LIABILITIES

2,852,589

2,556,808

CAPITAL AND RESERVES

Called up share capital

9

200

100

Retained earnings

2,852,389

2,556,708

SHAREHOLDERS' FUNDS

2,852,589

2,556,808

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 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

D Pritchett - Director

1.	STATUTORY INFORMATION

Vibe Generation Holdings Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Compliance with accounting standards

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

These accounts are prepared on the going concern basis, based on the continuing support of the director.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgement, estimates and assumptions about carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Turnover

Turnover represents amounts receivable for services net of VAT and trade discounts.

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 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 statement of financial position date.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

6,708

DEPRECIATION

At 1 December 2024

6,069

Charge for year

639

At 30 November 2025

6,708

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

639

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 December 2024

506,000

1,969,310

2,475,310

Disposals

-

(95,000

)

(95,000

)

Revaluations

-

170,794

170,794

Dividends received

-

34,557

34,557

At 30 November 2025

506,000

2,079,661

2,585,661

NET BOOK VALUE

At 30 November 2025

506,000

2,079,661

2,585,661

At 30 November 2024

506,000

1,969,310

2,475,310

Cost or valuation at 30 November 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2025

-

2,079,661

2,079,661

Cost

506,000

-

506,000

506,000

2,079,661

2,585,661

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

266,575

255,100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

30,000

Amounts owed to group undertakings

-

250,000

Taxation and social security

495

3,547

Other creditors

17,195

37,130

17,690

320,677

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

195

Ordinary A

£1

195

100

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

5

Ordinary B shares

1.00

5

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

D Pritchett

Balance outstanding at start of year

(16,130

)

(4,951

)

Amounts advanced

59,423

51,835

Amounts repaid

(59,438

)

(63,014

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(16,145

)

(16,130

)