REGISTERED NUMBER: 12831856 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

VANTAGE SPECIALTIES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

1,401

1,000

CREDITORS

Amounts falling due within one year

5

(474,227

)

(209,896

)

NET CURRENT LIABILITIES

(472,826

)

(208,896

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(472,826

)

(208,896

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(473,826

)

(209,896

)

(472,826

)

(208,896

)

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 9 September 2026 and were signed on its behalf by:

L C Somma - Director

1.	STATUTORY INFORMATION

Vantage Specialties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12831856

Registered office:

55 Ludgate Hill

London

EC4M 7JW

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.

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.

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.

Going concern

The directors consider the going concern basis to be appropriate having paid due regard to the company’s projected results, anticipated cash flows and availability of additional resources.

Interest income

Interest income is recognised in the Statement of income and retained earnings using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,401

1,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,490

-

Amounts owed to group undertakings

459,532

199,800

Other creditors

12,205

10,096

474,227

209,896

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Hjertzen BA FCA (Senior Statutory Auditor)

for and on behalf of HW Associates Limited

7.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £59,646 (2024 - £51,560). Contributions totalling £3,625 (2024 - £1,596) were payable to the fund at the balance sheet date and are included in other creditors.

8.	RELATED PARTY DISCLOSURES

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.

9.	ULTIMATE CONTROLLING PARTY

The immediate controlling party is Vantage Specialties, Inc., a company registered in the USA whose registered office is 1209 Orange Street, Wilmington, DE 19801.

The ultimate controlling party is HVSC Top Holdings Corp., a company registered in the USA whose registered office is 1209 Orange Street, Wilmington, DE 19801.