VIRTUTE SOLUTIONS LIMITED


Directors	WALSH, Christopher Stephen
	WALSH, Laura
	YAXLEY, Jennifer Mary


Registered Address	Unit 10, Homelands Commercial Centre Vale Road
	Bishops Cleeve
	Cheltenham
	GL52 8PX


Registered Number	10260065 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	31 Mar 2025		31 Dec 2023
		£	£	£	£
Fixed assets
Tangible assets	3		577		54
			577		54
Current assets
Debtors	4	940		4,602
Cash at bank and on hand		15,489		6,592
		16,429		11,194
Creditors amounts falling due within one year	5	(10,771)		(42)
Net current assets (liabilities)			5,658		11,152
Total assets less current liabilities			6,235		11,206
Net assets			6,235		11,206
Capital and reserves
Called up share capital			100		100
Profit and loss account			6,135		11,106
Shareholders' funds			6,235		11,206

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2025, and are signed on its behalf by:

WALSH, Laura
Director
Registered Company No. 10260065

VIRTUTE SOLUTIONS LIMITED

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2023
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 24	2,328	2,328
Additions	807	807
Disposals	(1,763)	(1,763)
At 31 March 25	1,372	1,372
Depreciation and impairment
At 01 January 24	2,274	2,274
Charge for year	285	285
On disposals	(1,764)	(1,764)
At 31 March 25	795	795
Net book value
At 31 March 25	577	577
At 31 December 23	54	54

4.	Debtors: amounts due within one year

	2025	2023
	£	£
Other debtors	-	4,585
Prepayments and accrued income	940	17
Total	940	4,602


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2025	2023
	£	£
Trade creditors / trade payables	228	41
Taxation and social security	10,235	-
Other creditors	308	1
Total	10,771	42


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.