Vigilant Providence Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10191666

Vigilant Providence Limited

Filleted Unaudited Financial Statements

31 May 2026

Vigilant Providence Limited

Financial Statements

Year ended 31 May 2026

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

Vigilant Providence Limited

Statement of Financial Position

31 May 2026

	2026	2025
Note	£	£

Fixed assets

Investments	4	25,996,494	16,661,796

Current assets

Cash at bank and in hand	1,071,196	2,921,973

Creditors: amounts falling due within one year	5	2,257,828	5,705,486
		------------	------------
Net current liabilities		1,186,632	2,783,513
		-------------	-------------
Total assets less current liabilities		24,809,862	13,878,283

Provisions	2,292,671	1,072,540
	-------------	-------------
Net assets	22,517,191	12,805,743
	-------------	-------------

Vigilant Providence Limited

Statement of Financial Position (continued)

31 May 2026

	2026	2025
Note	£	£

Capital and reserves

Called up share capital	100	100
Fair value revaluation reserve	6,878,013	3,217,620
Profit and loss account	15,639,078	9,588,023
	-------------	-------------
Shareholder funds	22,517,191	12,805,743
	-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 May 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 November 2026 , and are signed on behalf of the board by:

A Reid
Director

Company registration number: 10191666

Vigilant Providence Limited

Notes to the Financial Statements

Year ended 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 124-128 City Road, London, EC1V 2NX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the period end date, whilst reflecting significant total net assets, the Statement of Financial Position reflects a net current liability position. Despite this, the financial statements have been prepared on the basis of the company being a going concern which is considered to be appropriate given the working capital position and the company's ability to access liquid funds from the investment portfolio if required.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of management, there are no areas of judgement or key sources of estimation uncertainty that have a significant effect on the financial statements, other than those highlighted below.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Investments

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss, this to include and exchange rate fluctuations in the value of the portfolio. The cumulative fair value revaluation surplus is carried as a separate reserve in the Statement of Financial Position being net of the related deferred tax provision and liability.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Investments

	Other investments other than loans
	£
Cost
At 1 June 2025	16,661,796
Additions	4,454,174
Revaluations	4,880,524
	-------------
At 31 May 2026	25,996,494
	-------------
Impairment
At 1 June 2025 and 31 May 2026	–
	-------------

Carrying amount
At 31 May 2026	25,996,494
	-------------
At 31 May 2025	16,661,796
	-------------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	2,548	2,486
Other creditors	2,255,280	5,703,000
	------------	------------
	2,257,828	5,705,486
	------------	------------

6. Related party transactions

A loan account existed between this company and a related company, of which Mr A Reid is the sole director and shareholder. A loan advance was made during the year of £2,250,000 and an amount of £5,700,000 was waived during the year, therefore at the year end date £2,250,000 (2025: £5,700,000) was payable by the Company. The loan has no formal repayment terms and interest is not being charged.