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Registered number: 02303153
Victory Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02303153
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 150,002 150,002
150,002 150,002
CURRENT ASSETS
Debtors 5 725,772 557,218
725,772 557,218
Creditors: Amounts Falling Due Within One Year 6 (198,830 ) (203,376 )
NET CURRENT ASSETS (LIABILITIES) 526,942 353,842
TOTAL ASSETS LESS CURRENT LIABILITIES 676,944 503,844
NET ASSETS 676,944 503,844
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 675,944 502,844
SHAREHOLDERS' FUNDS 676,944 503,844
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
V A Loyd
Director
16th October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Victory Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02303153 . The registered office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102  "The Financial Reporting Standard applicable in the UK and Republic of Ireland"'("FRS 102")  and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.
2.2. Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposit held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.3. Fixed asset investment
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.  The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised inmmediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operation policies of the entitiy so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence wher it has the power to participate in the financial and operation decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly cntrolled entities.
2.4. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Investments
Subsidiaries
£
Cost
As at 1 April 2025 150,002
As at 31 March 2026 150,002
Provision
As at 1 April 2025 -
As at 31 March 2026 -
...CONTINUED
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Net Book Value
As at 31 March 2026 150,002
As at 1 April 2025 150,002
5. Debtors
2026 2025
£ £
Due within one year
Amounts owed by group undertakings 725,772 557,218
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 198,830 203,376
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 36,900 38,000
9. Ultimate Controlling Party
The ultimate controlling party is the Director, V Loyd, by virtue of his shareholdings.
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