REGISTERED NUMBER: 11757248 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

VDBi Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J J van den Burg

L M Vandenburg

REGISTERED OFFICE:

26 Little Fryth

Finchampstead

Wokingham

Berkshire

RG40 3RN

REGISTERED NUMBER:

11757248 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

367

-

Investment property

5

446,000

433,000

446,367

433,000

CURRENT ASSETS

Debtors

6

471,307

362,921

Cash at bank

18,351

29,097

489,658

392,018

CREDITORS

Amounts falling due within one year

7

766,623

717,751

NET CURRENT LIABILITIES

(276,965

)

(325,733

)

TOTAL ASSETS LESS CURRENT LIABILITIES

169,402

107,267

PROVISIONS FOR LIABILITIES

16,493

12,839

NET ASSETS

152,909

94,428

CAPITAL AND RESERVES

Called up share capital

8

120

120

Other reserves

64,153

54,733

Retained earnings

88,636

39,575

SHAREHOLDERS' FUNDS

152,909

94,428

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

J J van den Burg - Director

1.	STATUTORY INFORMATION

VDBi Limited 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Computer equipment - 3 year straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

508

At 31 January 2026

508

DEPRECIATION

Charge for year

141

At 31 January 2026

141

NET BOOK VALUE

At 31 January 2026

367

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

433,000

Revaluations

13,000

At 31 January 2026

446,000

NET BOOK VALUE

At 31 January 2026

446,000

At 31 January 2025

433,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2022

55,863

Valuation in 2023

14,709

Valuation in 2024

(81,000

)

Valuation in 2025

78,000

Valuation in 2026

13,000

Cost

365,428

446,000

If investment property had not been revalued it would have been included at the following historical cost:

31.1.26

31.1.25

£

£

Cost

365,428

365,428

Investment property was valued on an open market basis on 31 January 2026 by the directors using a Zoopla estimate .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

471,307

362,921

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

12,481

8,270

Other creditors

754,142

709,481

766,623

717,751

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

120

Ordinary

£1

120

120

9.	RELATED PARTY DISCLOSURES