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Registered Number: 11260674
England and Wales
VICTUAL OPTIONS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Victual Options Limited Contents Page For the year ended 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Victual Options Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Victual Options Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Victual Options Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Victual Options Limited, as a body, in accordance with the terms of our engagement letter dated 09 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Victual Options Limited and state those matters that we have agreed to state to the Board of Directors of Victual Options Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Victual Options Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Victual Options Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Victual Options Limited. You consider that Victual Options Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Victual Options Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... ENIGMA ACCOUNTANCY SERVICES LIMITED 69 Britten Grove Old Farm Park Milton Keynes, England MK7 8QJ 09 November 2025 1

Victual Options Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investments | 3 | 104,496 |  | 104,496
|  | 104,496 |  | 104,496
Current assets |  |  |
Stocks |  | 41,000 |  | 21,000
Cash at bank and in hand |  | 8,935 |  | 44,649
|  | 49,935 |  | 65,649
Creditors: amount falling due within one year |  | (4,299) |  | (3,596)
Net current assets |  | 45,636 |  | 62,053
Total assets less current liabilities |  | 150,132 |  | 166,549
Creditors: amount falling due after more than one year |  | (125,059) |  | (149,591)
Net assets |  | 25,073 |  | 16,958
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 24,973 |  | 16,858
Shareholders' funds |  | 25,073 |  | 16,958
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 09 November 2025 and were signed by:
------------------------------- Shahab Akhtar Director
2

Victual Options Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information Victual Options Limited is a private company, limited by shares, registered in England and Wales, registration number 11260674, registration address 29 Marshfield Road, Bristol, Bristol, BS16 4BG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees 1 During the period the average number of employees were 1. Average number of employees during the year was 5 (2024 : 5).
3. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 April 2024 | - |  | -
Additions | 104,496 |  | 104,496
Disposals | - |  | -
At 31 March 2025 | 104,496 |  | 104,496
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3