Victory Lettings Limited

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Victory Lettings Limited for the year ended 30 December 2025 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 firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the directors of Victory Lettings Limited in accordance with our terms of engagement letter dated 05/10/2026. Our work has been undertaken solely to prepare for your approval the financial statements of Victory Lettings Limited and state those matters that we have agreed to state to the directors of Victory Lettings Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Victory Lettings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Victory Lettings Limited . You consider that Victory Lettings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Victory Lettings 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 statutory financial statements.

E M Accountancy Limited

Trafalgar House, 110 Manchester Road

Altrincham

Cheshire

WA14 1NU

United Kingdom

5th October 2026

Trafalgar House, 110 Manchester Road

Altrincham

Cheshire

WA14 1NU

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Victory Lettings Limited

Balance Sheet

As At 30 December 2025

Balance Sheet

Registered number: 07194335

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	19,843		14,809
Cash at bank and in hand		42,152		46,856

		61,995		61,665
Creditors: Amounts Falling Due Within One Year	5	(42,298 )		(42,627 )

NET CURRENT ASSETS (LIABILITIES)			19,697		19,038

TOTAL ASSETS LESS CURRENT LIABILITIES			19,697		19,038

NET ASSETS			19,697		19,038

CAPITAL AND RESERVES
Called up share capital	6		4		4
Profit and Loss Account			19,693		19,034

SHAREHOLDERS' FUNDS			19,697		19,038

For the year ending 30 December 2025 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

Mrs Karen Moffitt

Director

5th October 2026

The notes on pages 3 to 4 form part of these financial statements.

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Victory Lettings Limited

Notes to the Financial Statements

For The Year Ended 30 December 2025

Notes to the Financial Statements

1. General Information

Victory Lettings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07194335 . The registered office is 61 Warrington Road, Abram, Wigan, WN2 5PH.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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 year, 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 year was: 2 (2024: 2)

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Victory Lettings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 December 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	11,587	11,587
Amounts owed by participating interests	3,222	3,222
Other debtors	5,034	-

	19,843	14,809

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	691	318
Bank loans and overdrafts	13,039	-
Other creditors	10,101	9,607
Taxation and social security	18,467	32,702

	42,298	42,627

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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