Vibrant Treasures Limited


Directors	THEODOROU, Antony Alfred
	THEODOROU, Vavara Katerina


Company Secretary	THEODOROU, Vavara Katerina


Registered Address	27 Loveday Road
	London
	W13 9JT


Registered Number	04973428 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		649		1,081
			649		1,081
Current assets
Stocks	4	1,005		-
Cash at bank and on hand		29,725		50,657
		30,730		50,657
Creditors amounts falling due within one year	5	(5,451)		(3,365)
Net current assets (liabilities)			25,279		47,292
Total assets less current liabilities			25,928		48,373
Net assets			25,928		48,373
Capital and reserves
Called up share capital			10		10
Profit and loss account			25,918		48,363
Shareholders' funds			25,928		48,373

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 September 2026, and are signed on its behalf by:

THEODOROU, Antony Alfred
Director
Registered Company No. 04973428

Vibrant Treasures Limited

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of antiques is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	4
	Office Equipment	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees
	The average monthly number of employees, including directors, during the year was as follows:


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	246	6,452	6,698
At 31 December 25	246	6,452	6,698
Depreciation and impairment
At 01 January 25	246	5,371	5,617
Charge for year	-	432	432
At 31 December 25	246	5,803	6,049
Net book value
At 31 December 25	-	649	649
At 31 December 24	-	1,081	1,081

4.	Stocks
	Stock comprises antiques held for resale and is stated at the lower of cost and estimated selling price less costs to complete and sell. The value of stock included in the balance sheet at 31 December 2025 was £1,005 (2024: £Nil). Due to the low level of trading activity, stock levels are not considered material to the understanding of the financial statements.

	2025	2024
	£	£
Finished goods	1,005	-
Total	1,005	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	60	60
Other creditors	2,091	185
Accrued liabilities and deferred income	3,300	3,120
Total	5,451	3,365