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Company No: 15280985 (England and Wales)

# VIRESCIT CONSULTING LIMITED

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

VIRESCIT CONSULTING LIMITED

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

VIRESCIT CONSULTING LIMITED

## BALANCE SHEET

As at 30 November 2025
VIRESCIT CONSULTING LIMITED

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 30.11.2025 |  | 30.11.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,939 |  | 3,919
|  | 2,939 |  | 3,919
Current assets |  |  |  |
Debtors | 4 | 5,167 |  | 4,118
Cash at bank and in hand |  | 4,293 |  | 13,097
|  | 9,460 |  | 17,215
Creditors: amounts falling due within one year | 5 | ( 3,982) |  | ( 8,614)
Net current assets |  | 5,478 |  | 8,601
Total assets less current liabilities |  | 8,417 |  | 12,520
Provision for liabilities |  | ( 558) |  | 0
Net assets |  | 7,859 |  | 12,520
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 7,759 |  | 12,420
Total shareholder's funds |  | 7,859 |  | 12,520

For the financial year ending 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Virescit Consulting Limited (registered number: 15280985) were approved and authorised for issue by the Director on 13 February 2026. They were signed on its behalf by:

Mr R J Burnet Director |

VIRESCIT CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
VIRESCIT CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 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 period, unless otherwise stated.

##### General information and basis of accounting

Virescit Consulting 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 Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, 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 is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### 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.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures and fittings | 5 years straight line
Office equipment | 5 years straight line
Computer equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### 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.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| Year ended 30.11.2025 |  | Period from 13.11.2023 to 30.11.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Fixtures and fittings |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 December 2024 | 2,350 |  | 515 |  | 2,034 |  | 4,899
At 30 November 2025 | 2,350 |  | 515 |  | 2,034 |  | 4,899
Accumulated depreciation |  |  |  |  |  |  |
At 01 December 2024 | 470 |  | 103 |  | 407 |  | 980
Charge for the financial year | 470 |  | 103 |  | 407 |  | 980
At 30 November 2025 | 940 |  | 206 |  | 814 |  | 1,960
Net book value |  |  |  |  |  |  |
At 30 November 2025 | 1,410 |  | 309 |  | 1,220 |  | 2,939
At 30 November 2024 | 1,880 |  | 412 |  | 1,627 |  | 3,919

#### 4. Debtors

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Amounts owed by director | 5,028 |  | 3,160
VAT recoverable | 139 |  | 958
| 5,167 |  | 4,118

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

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Trade creditors | 830 |  | 0
Accruals | 1,732 |  | 1,650
Deferred tax liability | 0 |  | 745
Taxation and social security | 1,420 |  | 6,182
Other creditors | 0 |  | 37
| 3,982 |  | 8,614

#### 6. Called-up share capital

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's director

During the year, the director had advances of £25,806 and made repayments back to the company of £23,939. The balance owed to the company at the year end was £5,027 (2024: £3,160).
Interest was not charged on the above balance due to the balance not exceeding £10,000 during the period.