Victory Machine Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04987673 (England and Wales)

VICTORY MACHINE HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R B L Blackburn

Mrs D A Blackburn

SECRETARY:

Mrs D A Blackburn

REGISTERED OFFICE:

3a Wingate Road

Gosport

Hampshire

PO12 4DR

REGISTERED NUMBER:

04987673 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

170,641

173,816

Investments

5

16,636

187,277

190,452

CURRENT ASSETS

Debtors

6

148,085

140,765

Cash at bank

525,512

499,555

673,597

640,320

CREDITORS

Amounts falling due within one year

7

164,747

184,218

NET CURRENT ASSETS

508,850

456,102

TOTAL ASSETS LESS CURRENT
LIABILITIES

696,127

646,554

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

695,927

646,354

SHAREHOLDERS' FUNDS

696,127

646,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 2 September 2026 and were signed on its behalf by:

R B L Blackburn - Director

1.	STATUTORY INFORMATION

Victory Machine 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.	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.

Tangible fixed assets

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

Freehold property

-

2% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Deferred tax

Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2025

and 31 March 2026

208,738

DEPRECIATION

At 1 April 2025

34,922

Charge for year

3,175

At 31 March 2026

38,097

NET BOOK VALUE

At 31 March 2026

170,641

At 31 March 2025

173,816

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

16,636

NET BOOK VALUE

At 31 March 2026

16,636

At 31 March 2025

16,636

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

2,500

Other debtors

145,585

138,265

148,085

140,765

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to group undertakings

138,579

172,312

Taxation and social security

14,225

-

Other creditors

11,943

11,906

164,747

184,218

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

R B L Blackburn and Mrs D A Blackburn

Balance outstanding at start of year

108,981

102,926

Amounts advanced

99,280

96,679

Amounts repaid

(90,624

)

(90,624

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

117,637

108,981