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Company No: 13295339 (England and Wales)

# VIRESCO INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

VIRESCO INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

VIRESCO INVESTMENTS LIMITED

## BALANCE SHEET

As at 31 March 2025
VIRESCO INVESTMENTS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 50,000 |  | 50,000
|  | 50,000 |  | 50,000
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 4 | 1,645,123 |  | 1,670,123
- due after more than one year | 4 | 549,915 |  | 549,915
Cash at bank and in hand |  | 340,663 |  | 319,324
|  | 2,535,701 |  | 2,539,362
Creditors: amounts falling due within one year | 5 | ( 2,626,858) |  | ( 2,626,145)
Net current liabilities |  | (91,157) |  | (86,783)
Total assets less current liabilities |  | (41,157) |  | (36,783)
Net liabilities |  | ( 41,157) |  | ( 36,783)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | ( 41,257 ) |  | ( 36,883 )
Total shareholder's deficit |  | ( 41,157) |  | ( 36,783)

For the financial year ending 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Viresco Investments Limited (registered number: 13295339) were approved and authorised for issue by the Director on 17 November 2025. They were signed on its behalf by:

S Christie-Miller Director |

VIRESCO INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
VIRESCO INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Viresco Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Old Rectory, Swyncombe, Henley-On-Thames, RG9 6EA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents dividends or income received from the fixed asset investments made by the company.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 April 2024 | 50,000 |  | 50,000
At 31 March 2025 | 50,000 |  | 50,000
Carrying value at 31 March 2025 | 50,000 |  | 50,000
Carrying value at 31 March 2024 | 50,000 |  | 50,000

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Amounts owed by director | 1,645,123 |  | 1,670,123
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 549,915 |  | 549,915

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other loans | 2,624,368 |  | 2,624,368
Accruals | 2,490 |  | 1,800
Corporation tax | 0 |  | ( 23)
| 2,626,858 |  | 2,626,145

Worthearly Limited, a company related by common directors, is owed £2,624,368 (2024 £2,624,368) which is included within other creditors, and is interest free and repayable on demand.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Balance as at 1 April | 1,670,123 |  | 1,645,123
Advances to the director | 0 |  | 25,000
Repayments by the director | (25,000) |  | 0
Overdrawn balance as at 31 March | 1,645,123 |  | 1,670,123