VYDEX LIMITED

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of VYDEX LIMITED for the period 1 April 2025 to 31 August 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of VYDEX LIMITED which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of VYDEX LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of VYDEX LIMITED and state those matters that we have agreed to state to the directors of VYDEX LIMITED , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VYDEX LIMITED and its directors as a body for our work or for this report.

It is your duty to ensure that VYDEX LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of VYDEX LIMITED . You consider that VYDEX LIMITED is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of VYDEX LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

15/09/2026

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

1st Floor Cashs Business Centre

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

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VYDEX LIMITED

Balance Sheet

As At 31 August 2026

Balance Sheet

Registered number: 03717781

		31 August 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		-		1,012,243

			-		1,012,243
CURRENT ASSETS
Debtors	5	-		600
Cash at bank and in hand		3,366,108		3,388,792

		3,366,108		3,389,392
Creditors: Amounts Falling Due Within One Year	6	(512,350 )		(453,712 )

NET CURRENT ASSETS (LIABILITIES)			2,853,758		2,935,680

TOTAL ASSETS LESS CURRENT LIABILITIES			2,853,758		3,947,923

NET ASSETS			2,853,758		3,947,923

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			2,853,658		3,947,823

SHAREHOLDERS' FUNDS			2,853,758		3,947,923

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VYDEX LIMITED

Balance Sheet (continued)

As At 31 August 2026

For the period ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Manmohanjit Punian

Director

15/09/2026

The notes on pages 4 to 6 form part of these financial statements.

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VYDEX LIMITED

Notes to the Financial Statements

For the Period 1 April 2025 to 31 August 2026

Notes to the Financial Statements

1. General Information

VYDEX LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03717781 . The registered office is Noor House Hodgetts Lane, Berkswell, Coventry, CV7 7DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2025: 2)

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VYDEX LIMITED

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 August 2026

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	1,012,243
Disposals	(1,012,243 )

As at 31 August 2026	-

Provision
As at 1 April 2025	-

As at 31 August 2026	-

Net Book Value
As at 31 August 2026	-

As at 1 April 2025	1,012,243

5. Debtors

	31 August 2026	31 March 2025
	£	£
Due within one year
Other debtors	-	600

6. Creditors: Amounts Falling Due Within One Year

	31 August 2026	31 March 2025
	£	£
Bank loans and overdrafts	52	-
Other creditors	480,850	413,260
Taxation and social security	31,448	40,452

	512,350	453,712

7. Share Capital

	31 August 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

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VYDEX LIMITED

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 August 2026

8. Directors Advances, Credits and Guarantees

At the year end the company owed the directors £478,750 (2025 - £412,361) as disclosed in other creditors

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	31 August 2026	31 March 2025
	£	£
Mr Manmohanjit Punian	97,400	48,700
Mrs Parmjit Punian	97,400	48,700

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