Vehicle Occupant Safety Centre Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11278111

Vehicle Occupant Safety Centre Limited

Filleted Unaudited Financial Statements

31 December 2025

Vehicle Occupant Safety Centre Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	2

Vehicle Occupant Safety Centre Limited

Balance Sheet

31 December 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	100	100
Cash at bank and in hand		86,234	131,391
		--------	---------
		86,334	131,491

Creditors: amounts falling due within one year	5	( 40,589)		( 44,736)
		--------		---------
Net current assets			45,745	86,755
			--------	--------
Total assets less current liabilities			45,745	86,755
			--------	--------
Net assets			45,745	86,755
			--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	45,645	86,655
	--------	--------
Shareholders funds	45,745	86,755
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:

Mr I S Carbone

Director

Company registration number: 11278111

Vehicle Occupant Safety Centre Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Going concern

The director of the company has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of signing the financial statements. Accordingly, the company continues to adopt the going concern in preparing the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

4. Debtors

	2025	2024
	£	£
Trade debtors	( 14,284)	( 844)
Other debtors	14,384	944
	--------	----
	100	100
	--------	----

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	6,267	8,608
Amounts owed to group undertakings and undertakings in which the company has a participating interest	4,308	21,060
Corporation tax	12,997	–
Social security and other taxes	7,357	5,568
Other creditors	9,660	9,500
	--------	--------
	40,589	44,736
	--------	--------

6. Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

7. Immediate and ultimate parent

The immediate and ultimate parent company is Lazzerini Srl SB, a company incorporated in Italy. The smallest and largest group of undertakings for which group accounts have been drawn up is that headed by Lazzerini Srl SB and copies are available from Lazzerini Srl SB registered office: Viale G.Pieralisi, 21 - 60030 Monsano (AN) Italy.