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VR360 Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 30 April 2025



VR360 Ltd
DIRECTOR'S REPORT
for the financial year ended 30 April 2025

 
The director presents his report and the unaudited financial statements for the financial year ended 30 April 2025.
     
Director
The director who served during the financial year is as follows:
     
Mr Lee Booth
   
There were no changes in shareholdings between 30 April 2025 and the date of signing the financial statements.
     
In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.
     
Political Contributions
The company did not make any disclosable political donations in the current financial year.
     
Statement of Director's Responsibilities
     
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
     

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:
■ select suitable accounting policies and apply them consistently;
■ make judgements and accounting estimates that are reasonable and prudent;
■ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
     
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
     
Special provisions relating to small companies
The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
     
     
On behalf of the board
     
     
___________________________
Mr Lee Booth
Director
     
30 September 2025



VR360 Ltd
ABRIDGED PROFIT AND LOSS ACCOUNT
for the financial year ended 30 April 2025
2025 2024
Notes £ £

Gross profit 71,749 52,230
 
Administrative expenses (62,149) (52,576)
───────── ─────────
Profit/(loss) before taxation 9,600 (346)
 
Tax on profit/(loss) (1,758) -
───────── ─────────
Profit/(loss) for the financial year 7,842 (346)
───────── ─────────
Total comprehensive income 7,842 (346)
    ═════════   ═════════



VR360 Ltd
Company Registration Number: 08023006
ABRIDGED BALANCE SHEET
as at 30 April 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 4 3,883 4,568
───────── ─────────
 
Current Assets
Debtors - 1
Cash and cash equivalents 16,331 12,078
───────── ─────────
16,331 12,079
───────── ─────────
Creditors: amounts falling due within one year (8,035) (9,560)
───────── ─────────
Net Current Assets 8,296 2,519
───────── ─────────
Total Assets less Current Liabilities 12,179 7,087
═════════ ═════════
 
Capital and Reserves
Called up share capital 1 1
Retained earnings 12,178 7,086
───────── ─────────
Equity attributable to owners of the company 12,179 7,087
═════════ ═════════
 

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 30 September 2025
           
           
________________________________          
Mr Lee Booth          
Director          
           



VR360 Ltd
STATEMENT OF CHANGES IN EQUITY
as at 30 April 2025

Called up Retained Total
share earnings
capital
£ £ £
 
At 1 May 2023 - 7,432 7,432
───────── ───────── ─────────
Loss for the financial year - (346) (346)
───────── ───────── ─────────
At 30 April 2024 1 7,086 7,087
  ───────── ───────── ─────────
Profit for the financial year - 7,842 7,842
  ───────── ───────── ─────────
Payment of dividends - (2,750) (2,750)
  ───────── ───────── ─────────
At 30 April 2025 1 12,178 12,179
  ═════════ ═════════ ═════════



VR360 Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 30 April 2025

   
1. General Information
 
VR360 Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 08023006. The registered office of the company is. Specialised Design The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance

The financial statements of the company for the financial year ended 30 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

 
Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 15% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
 
  2025 2024
  Number Number
 
Management 1 1
  ═════════ ═════════
       
4. Tangible assets
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost
At 1 May 2024 19,853 19,853
  ───────── ─────────
 
At 30 April 2025 19,853 19,853
  ───────── ─────────
Depreciation
At 1 May 2024 15,285 15,285
Charge for the financial year 685 685
  ───────── ─────────
At 30 April 2025 15,970 15,970
  ───────── ─────────
Net book value
At 30 April 2025 3,883 3,883
  ═════════ ═════════
At 30 April 2024 4,568 4,568
  ═════════ ═════════
       
5. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 April 2025.
   
6. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.