REGISTERED NUMBER: 03588359 (England and Wales)

VR SANI-CO LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J L Greene

REGISTERED OFFICE:

26 Arkley Road

Herne Bay

United Kingdom

Kent

CT6 5SL

REGISTERED NUMBER:

03588359 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

47,227

239,967

47,227

239,967

CURRENT ASSETS

Stocks

6

18,357

50,940

Debtors

7

78,045

172,909

Cash at bank

352,836

487,878

449,238

711,727

CREDITORS

Amounts falling due within one year

8

(71,700

)

(139,404

)

NET CURRENT ASSETS

377,538

572,323

TOTAL ASSETS LESS CURRENT LIABILITIES

424,765

812,290

PROVISIONS FOR LIABILITIES

(11,806

)

(7,677

)

NET ASSETS

412,959

804,613

CAPITAL AND RESERVES

Called up share capital

1,001

100

Other reserves

(400,000

)

-

Retained earnings

811,958

804,513

412,959

804,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2026 and were signed by:

Mrs J L Greene - Director

1.	STATUTORY INFORMATION

Vr Sani-Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixture & Fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2025

and 31 July 2026

13,600

AMORTISATION

At 1 August 2025

and 31 July 2026

13,600

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Fixture &

Motor

Computer

property

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2025

209,260

6,488

196,061

5,187

416,996

Additions

-

1,100

41,049

-

42,149

Disposals

(209,260

)

-

(15,000

)

-

(224,260

)

At 31 July 2026

-

7,588

222,110

5,187

234,885

DEPRECIATION

At 1 August 2025

-

6,396

165,816

4,817

177,029

Charge for year

-

310

25,135

184

25,629

Eliminated on disposal

-

-

(15,000

)

-

(15,000

)

At 31 July 2026

-

6,706

175,951

5,001

187,658

NET BOOK VALUE

At 31 July 2026

-

882

46,159

186

47,227

At 31 July 2025

209,260

92

30,245

370

239,967

6.

STOCKS

2026

2025

£

£

Stocks

18,357

50,940

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

70,315

160,411

Sundry debtors

1,317

2,992

Prepayments

6,413

9,506

78,045

172,909

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,937

8,659

Corporation Tax

18,794

46,447

Social security and other taxes

1,617

19,373

VAT

30,858

64,538

Sundry creditors

10,863

151

Directors' current accounts

588

236

Accrued expenses

1,043

-

71,700

139,404

9.	CHANGES IN EQUITY

During the year the company completed a separation of the business between its shareholders. As part of the agreed division of business assets and value, an equalisation payment of £400,000 was made to a former shareholder. The transaction has been reflected directly in equity.