REGISTERED NUMBER: 06041133 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

David Vacha & Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D D Vacha

REGISTERED OFFICE:

52 Grosvenor Gardens

London

SW1W 0AU

REGISTERED NUMBER:

06041133 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishop's Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

315

420

CURRENT ASSETS

Debtors

5

2,090

1,011

Cash at bank

1,660

4,479

3,750

5,490

CREDITORS

Amounts falling due within one year

6

16,223

13,347

NET CURRENT LIABILITIES

(12,473

)

(7,857

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,158

)

(7,437

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(12,159

)

(7,438

)

SHAREHOLDERS' FUNDS

(12,158

)

(7,437

)

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 director acknowledges his 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 October 2026 and were signed by:

D D Vacha - Director

1.	STATUTORY INFORMATION

David Vacha & 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.

The director considers the use of the going concern basis of accounting appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. The financial statements have therefore been prepared on a going concern basis. The director has confirmed that he will continue to support the company and will not recall his loan if it would render the company unable to pay its liabilities as they fall due.

Turnover

Turnover represents the value of invoiced sevices, net of value added tax and trade discounts. Turnover is recognised on the raising of an invoice.

Tangible fixed assets

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

Plant and machinery

-

25% reducing balance basis

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.

3.

EMPLOYEES

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

3,433

DEPRECIATION

At 1 February 2025

3,013

Charge for year

105

At 31 January 2026

3,118

NET BOOK VALUE

At 31 January 2026

315

At 31 January 2025

420

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Deferred tax asset

2,090

1,011

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

14,315

11,547

Accrued expenses

1,908

1,800

16,223

13,347

7.	DEFERRED TAX

£

Balance at 1 February 2025

(1,011

)

Accelerated capital allowances

(20

)

Losses

(1,059

)

Balance at 31 January 2026

(2,090

)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

Mr D D Vacha

Director

£

£

Amounts due to related party at the balance sheet date

14,315

11,547