VERTICAL GROWTH LTD

Company Registration Number:
14265686 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

VERTICAL GROWTH LTD

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

VERTICAL GROWTH LTD

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 187,351 149,852
Total fixed assets: 187,351 149,852
Current assets
Stocks: 89,658 64,996
Debtors:   397,655 247,412
Cash at bank and in hand: 175,286 104,257
Total current assets: 662,599 416,665
Creditors: amounts falling due within one year:   (103,758) (126,537)
Net current assets (liabilities): 558,841 290,128
Total assets less current liabilities: 746,192 439,980
Creditors: amounts falling due after more than one year:   (227,152) (375,449)
Provision for liabilities: (21,951) (12,543)
Total net assets (liabilities): 497,089 51,988
Capital and reserves
Called up share capital: 100 100
Share premium account: 350,000
Profit and loss account: 146,989 51,888
Shareholders funds: 497,089 51,988

The notes form part of these financial statements

VERTICAL GROWTH LTD

Balance sheet statements

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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 30 September 2025
and signed on behalf of the board by:

Name: Martin Holub
Status: Director

The notes form part of these financial statements

VERTICAL GROWTH LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

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

Turnover policy

Turnover represents amounts derived from the provision of goods and/or services in the ordinary course of business, exclusive of VAT, rebates and discounts. Goods: revenue is recognised at a point in time when control passes to the customer (typically on delivery/despatch per Incoterms or agreed delivery point). Services: revenue is recognised over time by reference to the stage of completion when the customer simultaneously receives and consumes the benefits, or at completion where performance obligations are satisfied at a single point in time. Where contracts include multiple performance obligations, consideration is allocated to each obligation based on relative standalone selling prices. Variable consideration is recognised only to the extent that it is highly probable that a significant reversal will not occur.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at historical cost less accumulated depreciation and impairment. Cost includes directly attributable costs necessary to bring the asset to working condition and location. Depreciation is provided to write off cost less estimated residual value on a systematic basis over estimated useful economic lives, typically: Leasehold improvements: straight-line over the shorter of the lease term or useful life. Plant, machinery, fixtures and fittings: 3–10 years straight-line. Computer equipment: 3–5 years straight-line. Residual values and useful lives are reviewed at each reporting date; changes are treated prospectively. Repair and maintenance costs are expensed as incurred; major replacements are capitalised when the recognition criteria are met.

Intangible fixed assets and amortisation policy

Finite-life intangible assets are amortised on a straight-line basis over their estimated useful lives, typically 3–5 years for software/licences, with the amortisation period and method reviewed annually. Intangibles are also assessed for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable.

Valuation and information policy

The financial statements are prepared under the historical cost convention, modified only where FRS 102 requires fair value measurement. The principal bases of measurement are: Non-financial assets Tangible fixed assets are carried at cost less accumulated depreciation and impairment. Residual values and useful lives are reviewed annually and adjusted prospectively. Intangible assets (where recognised) are measured at cost less accumulated amortisation and impairment. Internally generated brands, customer lists and similar intangibles are not recognised. Inventories (stocks) are stated at the lower of cost and net realisable value. Cost comprises purchase price and attributable costs to bring items to their present location and condition, determined on a FIFO basis. Provision is made for slow-moving and obsolete items where necessary. Financial assets and liabilities (basic instruments) Trade and other debtors are initially measured at transaction price and subsequently at amortised cost, less a loss allowance for expected credit losses where material. Cash and cash equivalents are stated at face value. Trade and other creditors and interest-bearing loans are measured at amortised cost using the effective interest method. The company does not apply hedge accounting and does not hold complex or non-basic financial instruments. Fair value Fair value measurement is used only where required by FRS 102; at the reporting date the company does not carry any assets or liabilities at fair value. If fair value becomes applicable, it will be determined using observable market data where available and classified within the FRS 102 fair-value hierarchy. Impairment Assets carried at cost are reviewed for indicators of impairment at each reporting date. Where an asset’s carrying amount exceeds its recoverable amount (the higher of value-in-use and fair value less costs to sell), an impairment loss is recognised in the profit and loss account. Critical estimates and judgements (valuation) Key valuation judgements relate to NRV of inventories, loss allowances for receivables, useful lives/residual values of tangible assets, and any impairment assessments. Estimates are based on current and historical information and are reviewed each year.

VERTICAL GROWTH LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 17 5

VERTICAL GROWTH LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 239,851
Additions 63,427
At 31 July 2025 303,278
Depreciation
At 01 August 2024 89,999
Charge for year 25,928
At 31 July 2025 115,927
Net book value
At 31 July 2025 187,351
At 31 July 2024 149,852