VIRTUAL RESTAURANT COMPANY LIMITED

Company Registration Number:
15012034 (England and Wales)

Unaudited statutory accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

VIRTUAL RESTAURANT COMPANY LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Balance sheet notes - 11

VIRTUAL RESTAURANT COMPANY LIMITED

Company Information

for the Period Ended 31 July 2025




Director: Engelbert Gamsriegler
Registered office: Flat 3
3 Alton Road
London
England
SW15 4LF
Company Registration Number: 15012034 (England and Wales)

VIRTUAL RESTAURANT COMPANY LIMITED

Directors' Report Period Ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Principal Activities

70229 - Management consultancy activities other than financial management

Directors

The directors shown below have held office during the whole of the period from 01 August 2024 to 31 July 2025
Engelbert Gamsriegler

This report was approved by the board of directors on 8 August 2025
And Signed On Behalf Of The Board By:

Name: Engelbert Gamsriegler
Status: Director

VIRTUAL RESTAURANT COMPANY LIMITED

Profit and Loss Account

for the Period Ended 31 July 2025


Notes

2025
£

2024
£
Turnover 8,959 254,284
Cost of sales - ( 186,215 )
Gross Profit or (Loss) 8,959 68,069
Administrative Expenses ( 22,870 ) ( 71,510 )
Operating Profit or (Loss) ( 13,911 ) ( 3,441 )
Profit or (Loss) Before Tax ( 13,911 ) ( 3,441 )
Profit or (Loss) for Period ( 13,911 ) ( 3,441 )

The notes form part of these financial statements

VIRTUAL RESTAURANT COMPANY LIMITED

Balance sheet

As at 31 July 2025


Notes

2025
£

2024
£
Fixed assets
Total fixed assets: - -
Current assets
Cash at bank and in hand: 0
Total current assets: 0
Net current assets (liabilities): 0
Total assets less current liabilities: 0
Creditors: amounts falling due after more than one year: 4 ( 13,811 ) ( 3,441 )
Total net assets (liabilities): ( 13,811 ) ( 3,441 )

The notes form part of these financial statements

VIRTUAL RESTAURANT COMPANY LIMITED

Balance sheet continued

As at 31 July 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: ( 13,911 ) ( 3,541 )
Shareholders funds: ( 13,811 ) ( 3,441 )

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 August 2025
And Signed On Behalf Of The Board By:

Name: Engelbert Gamsriegler
Status: Director

The notes form part of these financial statements

VIRTUAL RESTAURANT COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    The company operates as a franchisee of a franchisor in the virtual restaurant sector.

    Turnover represents the net income retained by the company from franchise operations, being the difference between gross sales proceeds received from customers and the franchise fees payable to the franchisor under the terms of the franchise agreement.

    Revenue is recognised when the underlying sale to the customer has been completed and the company’s entitlement to its share of income is established

VIRTUAL RESTAURANT COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 0 0

VIRTUAL RESTAURANT COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 3. Off balance sheet disclosure

    No

VIRTUAL RESTAURANT COMPANY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4.Creditors: amounts falling due after more than one year


2025
£

2024
£
Bank loans and overdrafts 13,811 3,441
Total 13,811 3,441

The company’s bank account was in overdraft by approximately £13,811 at the balance sheet date.
This was primarily due to timing differences between customer receipts and supplier payments, as well as the purchase of essential stock and equipment to support business operations.
Management is monitoring cash flow closely, and the overdraft facility is within the agreed limit with the bank. The directors are confident that the company has sufficient resources to meet its obligations as they fall due.