REGISTERED NUMBER: 14074875 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

VANTAGE POINT INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S J Marsland

Mr Z Nash

Mr N J Murphy

Mr D L Peterson

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

14074875 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Natwest Plc

15 Victoria Street

Paignton

Devon

TQ4 5DE

SOLICITORS:

Scott Richards Solicitors

Newfoundland House

4 Regent Street

Teignmouth

Devon

TQ14 8SL

FIXED ASSETS

Tangible assets

4

31,535

37,116

Investment property

5

1,100,000

1,100,000

1,131,535

1,137,116

CURRENT ASSETS

Debtors

6

25,957

24,915

Cash at bank

25,369

43,704

51,326

68,619

CREDITORS

Amounts falling due within one year

7

416,426

416,433

NET CURRENT LIABILITIES

(365,100

)

(347,814

)

TOTAL ASSETS LESS CURRENT LIABILITIES

766,435

789,302

CREDITORS

Amounts falling due after more than one year

8

(652,090

)

(678,542

)

PROVISIONS FOR LIABILITIES

(19,007

)

(20,402

)

NET ASSETS

95,338

90,358

CAPITAL AND RESERVES

Called up share capital

60

60

Revaluation reserve

10

33,370

33,370

Retained earnings

61,908

56,928

SHAREHOLDERS' FUNDS

95,338

90,358

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 10 September 2026 and were signed on its behalf by:

Mr S J Marsland - Director

Mr Z Nash - Director

Mr N J Murphy - Director

Mr D L Peterson - Director

1.	STATUTORY INFORMATION

Vantage Point Investments 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

429

45,215

45,644

DEPRECIATION

At 1 April 2025

155

8,373

8,528

Charge for year

55

5,526

5,581

At 31 March 2026

210

13,899

14,109

NET BOOK VALUE

At 31 March 2026

219

31,316

31,535

At 31 March 2025

274

36,842

37,116

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,100,000

NET BOOK VALUE

At 31 March 2026

1,100,000

At 31 March 2025

1,100,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2025

44,494

Cost

1,055,506

1,100,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

1,055,506

1,055,506

The investment property was valued on an open market basis basis on 31 March 2025 by the Directors of the company .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

16,485

16,485

Amounts recoverable on contract

9,472

8,430

25,957

24,915

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

26,204

25,080

Trade creditors

5,921

475

Tax

71

2,728

VAT

6,312

6,880

MNA Ltd Intercompany account

361,325

364,672

Rent in advance

13,737

13,737

Accrued expenses

2,856

2,861

416,426

416,433

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

27,889

26,452

Bank loans - 2-5 years

93,086

88,291

Bank loans more 5 yr by instal

531,115

563,799

652,090

678,542

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

531,115

563,799

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

678,294

703,622

The bank loan is a mortgage on the freehold property of the company. Term runs to August 2042.

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

33,370

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr S J Marsland

Balance outstanding at start of year

-

567

Amounts advanced

636

636

Amounts repaid

(636

)

(1,203

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mr Z Nash

Balance outstanding at start of year

-

462

Amounts advanced

554

554

Amounts repaid

(554

)

(1,016

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mr N J Murphy

Balance outstanding at start of year

-

701

Amounts advanced

775

775

Amounts repaid

(775

)

(1,476

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mr D L Peterson

Balance outstanding at start of year

-

497

Amounts advanced

551

551

Amounts repaid

(551

)

(1,048

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Loans are unsecured, interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

During the period the company had a loan from Marsland Nash Associates Ltd, a company Mr S Marsland, Mr Z Nash, Mr N Murphy and Mr D Peterson, Directors, are also Directors of, details as follows:-

Balance outstanding at start of period: £364,672

Amounts advanced: £41,652

Amounts repaid: £45,000

Balance outstanding at end of period: £361,324

The loan is unsecured and repayable on demand. Interest was charged at 12.00% in the year on the credit loan balance.