REGISTERED NUMBER: 13084926 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Vac-Con Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Conroy

C L Cook

REGISTERED OFFICE:

Burns Farm

Wainfleet Road

Skegness

PE25 2EL

REGISTERED NUMBER:

13084926 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Northgate House

Northgate

Sleaford

Lincolnshire

NG34 7BZ

FIXED ASSETS

Intangible assets

4

2,609

2,690

Tangible assets

5

1,103,417

1,043,398

1,106,026

1,046,088

CURRENT ASSETS

Stocks

2,603,000

1,965,333

Debtors

6

1,048,812

1,512,605

Cash at bank and in hand

138,623

39,157

3,790,435

3,517,095

CREDITORS

Amounts falling due within one year

7

2,660,084

2,312,341

NET CURRENT ASSETS

1,130,351

1,204,754

TOTAL ASSETS LESS CURRENT LIABILITIES

2,236,377

2,250,842

CREDITORS

Amounts falling due after more than one year

8

(1,381,684

)

(1,679,460

)

PROVISIONS FOR LIABILITIES

(140,272

)

(86,849

)

NET ASSETS

714,421

484,533

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

714,321

484,433

SHAREHOLDERS' FUNDS

714,421

484,533

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 27 October 2026 and were signed on its behalf by:

S Conroy - Director

1.	STATUTORY INFORMATION

Vac-Con 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 19 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

11,544

Additions

1,890

At 30 April 2026

13,434

AMORTISATION

At 1 May 2025

8,854

Charge for year

1,971

At 30 April 2026

10,825

NET BOOK VALUE

At 30 April 2026

2,609

At 30 April 2025

2,690

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

113,740

169,042

993,613

1,276,395

Additions

8,976

392,502

-

401,478

Disposals

-

(230,000

)

-

(230,000

)

At 30 April 2026

122,716

331,544

993,613

1,447,873

DEPRECIATION

At 1 May 2025

27,597

50,664

154,736

232,997

Charge for year

12,047

20,773

83,889

116,709

Eliminated on disposal

-

(5,250

)

-

(5,250

)

At 30 April 2026

39,644

66,187

238,625

344,456

NET BOOK VALUE

At 30 April 2026

83,072

265,357

754,988

1,103,417

At 30 April 2025

86,143

118,378

838,877

1,043,398

Assets held on hire purchase had a closing net book value of £619,086 (2025: £519,929)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

444,312

288,172

Amounts owed by related parties

176,324

238,733

Other debtors

428,176

985,700

1,048,812

1,512,605

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

192,775

178,106

Trade creditors

1,057,249

636,180

Amounts owed to related parties

966,523

854,987

Taxation and social security

285,570

356,789

Other creditors

157,967

286,279

2,660,084

2,312,341

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

380,916

428,692

Other creditors

1,000,768

1,250,768

1,381,684

1,679,460

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100