Voice Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03478609 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

VOICE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms D A Auld

Mr S M Auld

SECRETARY:

Ms D A Auld

REGISTERED OFFICE:

Unit 6

Martinfield

Welwyn Garden City

Hertfordshire

AL7 1HG

REGISTERED NUMBER:

03478609 (England and Wales)

FIXED ASSETS

Tangible assets

4

19,130

25,723

CURRENT ASSETS

Stocks

8,669

9,369

Debtors

5

106,563

221,031

Cash at bank and in hand

13,855

48,051

129,087

278,451

CREDITORS

Amounts falling due within one year

6

126,716

242,603

NET CURRENT ASSETS

2,371

35,848

TOTAL ASSETS LESS CURRENT
LIABILITIES

21,501

61,571

CREDITORS

Amounts falling due after more than one year

7

-

(46,666

)

PROVISIONS FOR LIABILITIES

(3,015

)

(4,162

)

NET ASSETS

18,486

10,743

CAPITAL AND RESERVES

Called up share capital

8

7,600

Share premium

(49,500

)

(49,500

)

Retained earnings

60,386

52,643

SHAREHOLDERS' FUNDS

18,486

10,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mr S M Auld - Director

1.	STATUTORY INFORMATION

Voice Services 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.

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

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Hire purchase and leasing commitments

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 13 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

24,018

10,681

29,000

65,201

128,900

Additions

-

350

-

407

757

Disposals

(12,001

)

(5,914

)

-

(53,565

)

(71,480

)

At 31 December 2025

12,017

5,117

29,000

12,043

58,177

DEPRECIATION

At 1 January 2025

22,809

8,053

12,695

59,620

103,177

Charge for year

419

687

4,076

2,168

7,350

Eliminated on disposal

(12,001

)

(5,914

)

-

(53,565

)

(71,480

)

At 31 December 2025

11,227

2,826

16,771

8,223

39,047

NET BOOK VALUE

At 31 December 2025

790

2,291

12,229

3,820

19,130

At 31 December 2024

1,209

2,628

16,305

5,581

25,723

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,238

9,203

Amounts owed by group undertakings

59,120

162,472

Other debtors

44,980

Prepayments

1,225

4,376

106,563

221,031

Included within trade debtors is an amount of £727 owed by Home and Business Charging Ltd, a company owned by D Auld and S Auld, directors of Voice Services Ltd.

Included within other debtors is a loan of £34,980 given to Office Ideas Ltd, a company in which D Auld and S Auld are directors.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

46,666

80,000

Trade creditors

16,596

31,056

Amounts owed to group undertakings

48,925

49,057

Tax

3,620

5,907

Social security and other taxes

-

11,058

VAT

2,844

38,818

Other creditors

-

15,087

Deferred income

5,565

9,120

Accruals

2,500

126,716

242,603

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans - 2-5 years

-

46,666

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

760,000

Ordinary A

1p

7,600

9.	ULTIMATE CONTROLLING PARTY

Voice Services Ltd is a wholly owned subsidiary of VSL Group Ltd.