REGISTERED NUMBER: 04601012 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Vanfridge Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Foster

Mrs J Foster

M H Foster

SECRETARY:

M S Foster

REGISTERED OFFICE:

Unit 338 Rushock Trading Estate

Rushock

Droitwich

WR9 0NR

REGISTERED NUMBER:

04601012 (England and Wales)

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Intangible assets

4

200

400

Tangible assets

5

120,188

195,896

Investments

6

125,000

125,000

245,388

321,296

CURRENT ASSETS

Stocks

296,280

176,402

Debtors

7

303,858

358,540

Cash at bank and in hand

58,605

28,405

658,743

563,347

CREDITORS

Amounts falling due within one year

8

538,380

432,260

NET CURRENT ASSETS

120,363

131,087

TOTAL ASSETS LESS CURRENT LIABILITIES

365,751

452,383

CREDITORS

Amounts falling due after more than one year

9

(52,454

)

(84,323

)

PROVISIONS FOR LIABILITIES

(20,452

)

(37,220

)

NET ASSETS

292,845

330,840

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

292,745

330,740

292,845

330,840

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 28 October 2026 and were signed on its behalf by:

M S Foster - Director

1.	STATUTORY INFORMATION

Vanfridge 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

1,000

AMORTISATION

At 1 April 2025

600

Charge for year

200

At 31 March 2026

800

NET BOOK VALUE

At 31 March 2026

200

At 31 March 2025

400

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

17,498

70,171

15,962

238,988

342,619

Disposals

-

-

-

(69,366

)

(69,366

)

At 31 March 2026

17,498

70,171

15,962

169,622

273,253

DEPRECIATION

At 1 April 2025

17,498

32,400

14,491

82,334

146,723

Charge for year

-

6,907

648

26,294

33,849

Eliminated on disposal

-

-

-

(27,507

)

(27,507

)

At 31 March 2026

17,498

39,307

15,139

81,121

153,065

NET BOOK VALUE

At 31 March 2026

-

30,864

823

88,501

120,188

At 31 March 2025

-

37,771

1,471

156,654

195,896

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

PVR Shares

125,000

125,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

183,187

289,142

Other debtors

120,671

69,398

303,858

358,540

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

84,047

75,733

Trade creditors

396,102

291,969

Taxation and social security

23,316

29,196

Other creditors

34,915

35,362

538,380

432,260

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

52,454

84,323