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Company Registration No. SC751953 (Scotland)
Virtual Manufacturing UK Limited Unaudited accounts for the year ended 31 December 2025
Virtual Manufacturing UK Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Virtual Manufacturing UK Limited Company Information for the year ended 31 December 2025
Director
Andrew Percy
Company Number
SC751953 (Scotland)
Registered Office
THE BIELD BIGGAR LANARKSHIRE ML12 6JT SCOTLAND
Accountants
Taxease Ltd 5 Fieldhead Drive Barwick in Elmet Leeds LS15 4EE
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Virtual Manufacturing UK Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
79,874
50,054
Cash at bank and in hand
73,894
147,305
153,768
197,359
Creditors: amounts falling due within one year
5
(106,344)
(156,709)
Net current assets
47,424
40,650
Net assets
47,424
40,650
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
46,424
39,650
Shareholders' funds
47,424
40,650
For the year ending 31 December 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 February 2026 and were signed on its behalf by
Andrew Percy Director Company Registration No. SC751953
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Virtual Manufacturing UK Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Virtual Manufacturing UK Limited is a private company, limited by shares, registered in Scotland, registration number SC751953. The registered office is THE BIELD, BIGGAR, LANARKSHIRE, ML12 6JT, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
79,874
50,054
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
6,735
12,062
Trade creditors
52,983
69,367
Taxes and social security
6,189
8,714
Other creditors
-
35,793
Loans from directors
33,437
26,320
Accruals
7,000
4,453
106,344
156,709
6
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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