REGISTERED NUMBER: 11142817 (England and Wales)

VNS London Limited

Abridged Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Ms S Akyol

REGISTERED OFFICE:

Flat 3

34 Redcliffe Gardens

London

SW10 9HA

REGISTERED NUMBER:

11142817 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of VNS London Limited for the year ended 30 November 2025 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of VNS London Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of VNS London Limited and state those matters that we have agreed to state to the director of VNS London Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VNS London Limited and its director for our work or for this report.

It is your duty to ensure that VNS London Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of VNS London Limited. You consider that VNS London Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of VNS London Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

28 August 2026

FIXED ASSETS

Intangible assets

4

296

333

Property, plant and equipment

5

27,779

37,550

28,075

37,883

CURRENT ASSETS

Debtors

6

12,689

6,782

Cash at bank and in hand

280,222

251,489

292,911

258,271

CREDITORS

Amounts falling due within one year

7

60,968

80,701

NET CURRENT ASSETS

231,943

177,570

TOTAL ASSETS LESS CURRENT LIABILITIES

260,018

215,453

CREDITORS

Amounts falling due after more than one year

8

27,200

30,223

NET ASSETS

232,818

185,230

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

232,718

185,130

SHAREHOLDERS' FUNDS

232,818

185,230

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 her 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 Statement of Income and Retained Earnings 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Ms S Akyol - Director

1.	STATUTORY INFORMATION

VNS London 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.

The presentation currency of the financial statements is the 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.

Turnover

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

Turnover is derived from the ordinary trading activities of the business and is recognised when the customers obtain the right to consideration.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

10% on 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

370

AMORTISATION

At 1 December 2024

37

Charge for year

37

At 30 November 2025

74

NET BOOK VALUE

At 30 November 2025

296

At 30 November 2024

333

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

-

49,035

1,707

50,742

Additions

659

-

2,296

2,955

At 30 November 2025

659

49,035

4,003

53,697

DEPRECIATION

At 1 December 2024

-

12,259

933

13,192

Charge for year

66

12,259

401

12,726

At 30 November 2025

66

24,518

1,334

25,918

NET BOOK VALUE

At 30 November 2025

593

24,517

2,669

27,779

At 30 November 2024

-

36,776

774

37,550

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

and 30 November 2025

49,035

DEPRECIATION

At 1 December 2024

and 30 November 2025

12,259

NET BOOK VALUE

At 30 November 2025

36,776

At 30 November 2024

36,776

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,130

3,377

Other debtors

5,559

3,405

12,689

6,782

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,043

3,043

Trade creditors

3,432

7,575

Taxation and social security

21,717

45,524

Other creditors

32,776

24,559

60,968

80,701

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

27,200

30,223

9.	DEFERRED TAX

£

Balance at 1 December 2024

(2,205

)

Credit to Statement of Income and Retained Earnings during year

(1,734

)

Balance at 30 November 2025

(3,939

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 December 2024

185,130

Profit for the year

57,588

Dividends

(10,000

)

At 30 November 2025

232,718

12.	RELATED PARTY DISCLOSURES

Included in creditors are amounts owed to key management personnel at balance sheet date of £30,396 (2024: £23,399). There is no interest charged on those balances and there are no set repayments terms in place.