Vandals at Work Limited iXBRL

Vandals at Work Limited

Abridged Unaudited Financial Statements

for the financial period from 15 May 2025 (date of incorporation) to 31 May 2026

Vandals at Work Limited

DIRECTORS' REPORT

for the financial period from 15 May 2025 (date of incorporation) to 31 May 2026

The directors present their report and the unaudited financial statements for the financial period from 15 May 2025 (date of incorporation) to 31 May 2026.

Directors

The directors who served during the financial period are as follows:

Mr Stuart Stevens (Appointed 15 May 2025)

Mr John Lundberg (Appointed 15 May 2025)

Mr Laurent Forestier (Appointed 15 May 2025)

Mrs Sharon Mcdonagh (Appointed 15 May 2025, Resigned 24 August 2025)

There were no changes in shareholdings between 31 May 2026 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

■

select suitable accounting policies and apply them consistently;

■

make judgements and accounting estimates that are reasonable and prudent;

■

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Stuart Stevens

Director

10 September 2026

Vandals at Work Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial period from 15 May 2025 (date of incorporation) to 31 May 2026

May 26

Notes

Gross profit		20,711

Administrative expenses		(24,061)
		─────────
Loss before taxation		(3,350)

Tax on loss		-
		─────────
Loss for the financial period		(3,350)
		─────────
Total comprehensive income		(3,350)
		═════════

Vandals at Work Limited

Company Registration Number: 16453468

ABRIDGED BALANCE SHEET

as at 31 May 2026

May 26

Notes

Creditors: amounts falling due within one year

(600)

─────────

Net Current Liabilities

(600)

─────────

Total Assets less Current Liabilities

(600)

Creditors:

amounts falling due after more than one year

(2,750)

─────────

Net Liabilities

(3,350)

═════════

Capital and Reserves

Called up share capital

Retained earnings

(3,350)

─────────

Equity attributable to owners of the company

(3,350)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial period from 15 May 2025 (date of incorporation) to 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 10 September 2026 and signed on its behalf by



________________________________
Mr Stuart Stevens
Director

Vandals at Work Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 May 2026

	Retained	Total
	earnings

	£	£

Loss for the financial period	(3,350)	(3,350)
	─────────	─────────
At 31 May 2026	(3,350)	(3,350)
	═════════	═════════

Vandals at Work Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period from 15 May 2025 (date of incorporation) to 31 May 2026

General Information

Vandals at Work Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 16453468. The registered office of the company is 61 St Thomas Street, Weymouth, Dorset, DT4 8EQ, England. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 May 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Period of financial statements

The financial statements are for the 12 month 17 days period from 15 May 2025 (date of incorporation) to 31 May 2026.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including directors, during the financial period was 0, (May 25 - 0).

Capital commitments

The company had no material capital commitments at the financial period-ended 31 May 2026.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.