Vandezande-Crump Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Vandezande-Crump Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Vandezande-Crump Limited for the year ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

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

This report is made solely to the directors of Vandezande-Crump Limited , as a body, in accordance with the terms of our engagement letter dated 26 September 2018. Our work has been undertaken solely to prepare for your approval the accounts of Vandezande-Crump Limited and state those matters that we have agreed to state to the directors of Vandezande-Crump Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vandezande-Crump Limited and its directors, as a body, for our work or for this report.

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

We have not been instructed to carry out an audit of the accounts of Vandezande-Crump 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 financial statements.

21 August 2026

Ascendant Partners Limited

Second Floor, Curzon House

24 High Street

Banstead

Surrey

SM7 2LJ

Page 1

Page 2

Vandezande-Crump Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 11579763

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		141,866		156,543

			141,866		156,543
CURRENT ASSETS
Stocks	5	57,654		50,223
Debtors	6	52,641		69,724
Cash at bank and in hand		790,172		505,092

		900,467		625,039
Creditors: Amounts Falling Due Within One Year	7	(353,368 )		(327,871 )

NET CURRENT ASSETS (LIABILITIES)			547,099		297,168

TOTAL ASSETS LESS CURRENT LIABILITIES			688,965		453,711

Creditors: Amounts Falling Due After More Than One Year	8		(412,500 )		(304,167 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(25,166 )		-

NET ASSETS			251,299		149,544

CAPITAL AND RESERVES
Called up share capital	10		58,333		58,333
Share premium account			239,165		239,165
Income Statement			(46,199 )		(147,954 )

SHAREHOLDERS' FUNDS			251,299		149,544

Page 2

Page 3

Vandezande-Crump Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 21 August 2026 and were signed on its behalf by:

D Crump Director	M Vandezande Director
21 August 2026

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Vandezande-Crump Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Vandezande-Crump Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11579763 . The registered office is 33 Windsor End, Beaconsfield, Buckinghamshire, HP9 2JN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue is recognised at the point at which goods and services are delivered to the customer.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	over the period of the lease
Fixtures & Fittings	25% per annum on reducing balance
Computer Equipment	20% per annum on cost

2.5. Leasing and Hire Purchase Contracts

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

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Page 4

Page 5

Vandezande-Crump Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 32 (2024: 39)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	57,012	251,566	12,192	320,770
Additions	10,525	10,694	1,514	22,733
Disposals	-	(15,832 )	-	(15,832 )

As at 31 December 2025	67,537	246,428	13,706	327,671

Depreciation
As at 1 January 2025	16,100	140,070	8,057	164,227

...CONTINUED

Page 5

Page 6

Vandezande-Crump Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Provided during the period	3,167	28,792	1,710	33,669
Disposals	-	(12,091 )	-	(12,091 )

As at 31 December 2025	19,267	156,771	9,767	185,805

Net Book Value
As at 31 December 2025	48,270	89,657	3,939	141,866

As at 1 January 2025	40,912	111,496	4,135	156,543

5. Stocks

	2025	2024
	£	£
Stock	57,654	50,223

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	24	-
Prepayments and accrued income	34,015	20,641
Other debtors	302	302
Deferred tax current asset	-	30,481

	34,341	51,424
Due after more than one year
Other debtors	18,300	18,300

	52,641	69,724

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	63,082	57,736
Bank loans and overdrafts	36,667	10,000
Other loans	27,827	36,616
Other taxes and social security	79,942	98,928
Other creditors	125,313	116,335
Accruals and deferred income	20,521	7,687
Directors' loan accounts	16	569

	353,368	327,871

Page 6

Page 7

Vandezande-Crump Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	115,000	6,667
Other loans	297,500	297,500

	412,500	304,167

9. Secured Creditors

The directors have provided a personal guarantee for £150,000 on the bank loan from Barclays Bank Uk Plc.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	58,333	58,333

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	121,945	70,000
Later than one year and not later than five years	741,483	280,000
Later than five years	695,000	525,000

	1,558,428	875,000

The lease commitment includes two property leases for the trading premises. The directors have provided a guarantee for the company's lease commitment at one of the trading premises.

12. Ultimate Controlling Party

The company's ultimate controlling party is the directors .

Page 7