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Registration number: 09910955

Virtual Affinity Limited
Unaudited Financial Statements
for the Year Ended 31 December 2025

Virtual Affinity Limited

(Registration number: 09910955)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 7,665 | 4,323
Current assets |  |  |
Debtors | 4 | 54,874 | 44,664
Cash at bank and in hand |  | 181,351 | 130,662
|  | 236,225 | 175,326
Creditors: Amounts falling due within one year | 5 | (24,697) | (13,654)
Net current assets |  | 211,528 | 161,672
Net assets |  | 219,193 | 165,995
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 219,192 | 165,994
Shareholders' funds |  | 219,193 | 165,995

For the financial 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.

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; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 9 April 2026

.........................................

D Jopling

Director

Virtual Affinity Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | Accounting policies

Statutory information

Virtual Affinity Limited is a private company, limited by shares, domiciled in England and Wales, company number 09910955. The registered office is at 71-75 Shelton Street, London, WC2H 9JQ.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Virtual Affinity Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

1 | Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of income and retained earnings.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Virtual Affinity Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3 | Tangible assets

| Office equipment £
Cost or valuation
At 1 January 2025 | 16,653
Additions | 6,727
At 31 December 2025 | 23,380
Depreciation
At 1 January 2025 | 12,330
Charge for the year | 3,385
At 31 December 2025 | 15,715
Carrying amount
At 31 December 2025 | 7,665
At 31 December 2024 | 4,323

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 12,750 | 730
Other debtors | 42,124 | 43,934
| 54,874 | 44,664

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 22,997 | 12,154
Accruals and deferred income | 1,700 | 1,500
| 24,697 | 13,654

6 | Related party transactions

During the year the director had an interest free loan with the company. At the balance sheet date the amount owing to the company was £26,425 (2024: £25,733)