Vyper Industries Limited - Filleted accounts

Registered number

07357393

Vyper Industries Limited

Filleted Accounts

31 December 2025

Vyper Industries Limited
Registered number:		07357393
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		214,978			156,952
Tangible assets	4		35,653			27,761
Investments	5		2			2
			250,633			184,715

Current assets
Stocks		146,441			188,983
Debtors	6	501,211			795,303
Cash at bank and in hand		684,133			715,218
		1,331,785			1,699,504

Creditors: amounts falling due within one year	7	(660,725)			(859,638)

Net current assets			671,060			839,866

Net assets			921,693			1,024,581

Capital and reserves
Called up share capital			100			100
Profit and loss account			921,593			1,024,481

Shareholder's funds			921,693			1,024,581

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




F R B Camrass
Director
Approved by the board on 14 September 2026

Vyper Industries Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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
	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		9


3	Intangible fixed assets					£


	Cost
	At 1 January 2025					156,952
	Additions					58,026
	At 31 December 2025					214,978

	Amortisation
	At 31 December 2025					-

	Net book value
	At 31 December 2025					214,978
	At 31 December 2024					156,952



4	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	25,435		36,370		61,805
	Additions	19,124		2,053		21,177
	At 31 December 2025	44,559		38,423		82,982

	Depreciation
	At 1 January 2025	5,087		28,957		34,044
	Charge for the year	8,912		4,373		13,285
	At 31 December 2025	13,999		33,330		47,329

	Net book value
	At 31 December 2025	30,560		5,093		35,653
	At 31 December 2024	20,348		7,413		27,761


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025					2

	At 31 December 2025					2


6	Debtors			2025		2024
£					£

	Trade debtors			289,187		327,258
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			88,094		372,438
	Rent deposit			28,594		28,594
	Prepayments			43,826		67,013
	Corporation tax			51,301		-
	Other debtors			209		-
				501,211		795,303


7	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			-		1,551
	Trade creditors			297,329		267,761
	Taxation and social security costs			43,757		44,660
	Director's loan			9,682		46,791
	Pension liability			1,642		1,642
	Accruals and deferred income			308,315		497,233
				660,725		859,638


8	Controlling party

	The controlling party is F R B Camrass, the sole director who owns 95% of the issued share capital.


9	Other information

	Vyper Industries Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 14, Vantage 41 College Road
	North Aston
	Clinton
	HP22 0AY