Registration number: 03596965

VMR Publicity Limited

Contents

Company Information	1
Balance Sheet	2 to 3

VMR Publicity Limited

Company Information

Director

V M O'Shea

Company secretary

J Tolfree

Registered office

Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Accountants

Burton Sweet Limited Chartered Accountants and Business AdvisersCooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

VMR Publicity Limited

(Registration number: 03596965)
Balance Sheet
31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	21,256	25,243
Current assets
Debtors	5	9,917	12,152
Cash at bank and in hand		-	19,805
		9,917	31,957
Creditors: Amounts falling due within one year	6	(40,690)	(50,170)
Net current liabilities		(30,773)	(18,213)
Total assets less current liabilities		(9,517)	7,030
Creditors: Amounts falling due after more than one year	6	(20,912)	(26,687)
Provisions for liabilities		-	(6,079)
Net liabilities		(30,429)	(25,736)
Capital and reserves
Called up share capital		100	100
Retained earnings		(30,529)	(25,836)
Shareholders' deficit		(30,429)	(25,736)

VMR Publicity Limited

(Registration number: 03596965)
Balance Sheet
31 January 2026

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 October 2026
 

......................................... V M O'Shea Director

VMR Publicity Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cooper House
Lower Charlton Estate
Shepton Mallet
Somerset
BA4 5QE

These financial statements were authorised for issue by the director on 27 October 2026.

These financial statements were authorised for issue by the director on ........... .

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. For the last couple of years the company has struggled to find suitable premises to trade, and this has reduced the company's ability to fulfil sales orders. Since the year end long term premises have been secured which will lead to increased capacity.The director is also looking into widening the income streams,

VMR Publicity Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax and is recognised in profit or loss,

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% per annum straight line
Motor vehicles	25% per annum reducing balance
Office equipment	25% per annum straight line

VMR Publicity Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business and are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are classified as current liabilities unless there is an unconditional right to defer settlement for at least twelve months after the reporting date, Then they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

VMR Publicity Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	68,951	3,820	2,495	75,266
Additions	1,017	579	-	1,596
Disposals	-	-	(2,495)	(2,495)
At 31 January 2026	69,968	4,399	-	74,367
Depreciation
At 1 February 2025	45,324	2,993	1,706	50,023
Charge for the year	4,329	465	-	4,794
Eliminated on disposal	-	-	(1,706)	(1,706)
At 31 January 2026	49,653	3,458	-	53,111
Carrying amount
At 31 January 2026	20,315	941	-	21,256
At 31 January 2025	23,627	827	789	25,243

5

Debtors

	2026 £	2025 £
Trade debtors	6,536	8,306
Prepayments	2,091	2,067
Other debtors	1,290	1,779
	9,917	12,152

VMR Publicity Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	8,461	13,565
Trade creditors		16,605	19,780
Accruals and deferred income		1,600	1,550
Other creditors		14,024	15,275
		40,690	50,170

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	20,912	26,687

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	20,912	25,981
Hire purchase contracts	-	706
	20,912	26,687

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	4,990	5,097
Bank overdrafts	2,765	-
Hire purchase contracts	706	8,468
	8,461	13,565