V-360 Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12394370

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		5,000		5,000

			5,000		5,000
CURRENT ASSETS
Debtors	5	98,255		59,733
Cash at bank and in hand		703		1,648

		98,958		61,381
Creditors: Amounts Falling Due Within One Year	6	(236,611 )		(163,360 )

NET CURRENT ASSETS (LIABILITIES)			(137,653 )		(101,979 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(132,653 )		(96,979 )

Creditors: Amounts Falling Due After More Than One Year	7		(7,544 )		(13,333 )

NET LIABILITIES			(140,197 )		(110,312 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(140,198 )		(110,313 )

SHAREHOLDERS' FUNDS			(140,197)		(110,312)

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V-360 Group Limited

Balance Sheet (continued)

As At 31 January 2025

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

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

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Patel

Director

30/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

V-360 Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12394370 . The registered office is 7th Floor, 8 Shepherd Market, London, W1J 7JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

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V-360 Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 February 2024	5,000

As at 31 January 2025	5,000

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	5,000

As at 1 February 2024	5,000

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,850	311
Prepayments and accrued income	45,044	45,044
Other debtors	8,052	(6,567 )
Director's loan account	42,309	20,945

	98,255	59,733

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	45,081	52,789
Bank loans and overdrafts	10,000	10,000
Corporation tax	15,432	3,712
Other taxes and social security	9,999	13,951
Other creditors	74,694	82,358
Accruals and deferred income	81,405	550

	236,611	163,360

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	7,544	13,333

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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V-360 Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors: D. Patel £42,309 (2024: £20,945)

	As at 1 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2025
	£	£	£	£	£
Mr Dipak Patel	20,945	21,364	-	-	42,309

The above loan is unsecured and repayable on demand. Interest is charged at 2.5% payable quarterly.

10. Related Party Transactions

During the period the company recharged administrative fees to Shop Street (Technologies) Ltd of £4,250 (2024: £10,200). At the period end Shop Street (Technologies) Ltd owed the company £793 (2024: £34,600) and was owed £54,846 (2024: £58,133) by the company. The companies are related by virtue of being under common control.

At the period end the period the company owed Briksmith Management Ltd £4,346 (2024: £27,090) and was owed £311 (2024: £311) by Briksmith Management Ltd. The companies are related by virtue of being under common control.

During the period the company charged mobile telephony fees to Moblse (Trading) Ltd of £7,297 (2024: £7,505). At the period end Moblse (Trading) Ltd owed the company £1,746 (2024: £10,444) and was owed £12,010 (2024: £12,138) by the company. The companies are related by virtue of being under common control.

During the period the loan of £4,371 to Roc4 Limited was taken on by D Patel. At the end of the period the balance due from Roc4 Limited was £Nil (2024: £4,371). The companies are related by virtue of being under common control.

During the period Play-X (Technologies) Ltd advanced the company £3,492. At the period end the company owed Play-X (Technologies) Ltd £3,492 (2024: £Nil).

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