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Registered number: 13713274
Virtucate Vr Ltd
Unaudited Financial Statements
For the Period 1 November 2024 to 6 August 2025
Steve Pye & Co.
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Virtucate Vr Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Virtucate Vr Ltd
Balance Sheet
As At 6 August 2025
Balance Sheet
Registered number: 13713274

| 6 August 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 10,313
|  |  | - |  | 10,313
CURRENT ASSETS
Debtors | 5 | - |  | 75 |
Cash at bank and in hand |  | 169 |  | 206 |
|  | 169 |  | 281 |
Creditors: Amounts Falling Due Within One Year | 6 | (38,874 ) |  | (28,212 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (38,705 ) |  | (27,931 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (38,705 ) |  | (17,618 )
NET LIABILITIES |  |  | (38,705 ) |  | (17,618 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (38,707 ) |  | (17,620 )
SHAREHOLDERS' FUNDS |  |  | (38,705) |  | (17,618)

For the period ending 6 August 2025 the company was entitled to exemption from audit 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 director acknowledges her 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

Mrs Paula Fey Director
18 November 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Virtucate Vr Ltd
Notes to the Financial Statements
For the Period 1 November 2024 to 6 August 2025
Notes to the Financial Statements
1. General Information
Virtucate Vr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13713274 . The registered office is Unit 3, North Lynn Business Village Bergen Way, North Lynn Industrial Estate, King's Lynn, PE30 2JG. The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | - 25% on reducing balance

2.5. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) 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.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
...CONTINUED
Page 2
Page 3
Virtucate Vr Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 6 August 2025
2.5. Financial Instruments - continued
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 18,335
Disposals | (18,335 )
As at 6 August 2025 | -
Depreciation
As at 1 November 2024 | 8,022
Disposals | (8,022 )
As at 6 August 2025 | -
Net Book Value
As at 6 August 2025 | -
As at 1 November 2024 | 10,313

5. Debtors

| 6 August 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 75

6. Creditors: Amounts Falling Due Within One Year

| 6 August 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 919
Other creditors | 38,874 |  | 27,293
| 38,874 |  | 28,212

Page 3
Page 4
Virtucate Vr Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 6 August 2025
7. Share Capital

| 6 August 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within creditors is the following loan from the director:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 6 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Paula Fey | (26,515 ) | 70 | (11,416 ) | - | (37,861 )

The above loan is unsecured, interest free and repayable on demand.
Page 4