REGISTERED NUMBER: 06647607 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

V.O Medical Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

30,212

38,262

CURRENT ASSETS

Debtors

5

125,460

204,270

Investments

6

200,000

200,000

Cash at bank

765,164

535,271

1,090,624

939,541

CREDITORS

Amounts falling due within one year

7

66,467

64,264

NET CURRENT ASSETS

1,024,157

875,277

TOTAL ASSETS LESS CURRENT LIABILITIES

1,054,369

913,539

PROVISIONS FOR LIABILITIES

338

287

NET ASSETS

1,054,031

913,252

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,053,931

913,152

SHAREHOLDERS' FUNDS

1,054,031

913,252

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23rd April 2026 and were signed by:

Dr R Goyal - Director

1.	COMPANY INFORMATION

V.O Medical Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06647607

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on reducing balance

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st August 2024

7,323

41,607

48,930

Additions

767

-

767

At 31st July 2025

8,090

41,607

49,697

DEPRECIATION

At 1st August 2024

5,814

4,854

10,668

Charge for year

495

8,322

8,817

At 31st July 2025

6,309

13,176

19,485

NET BOOK VALUE

At 31st July 2025

1,781

28,431

30,212

At 31st July 2024

1,509

36,753

38,262

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

125,460

204,270

6.	CURRENT ASSET INVESTMENTS

Current asset investment represents a Corporate Investment Bond. As there is no ascertainable market value available, the directors have valued this on a cost basis.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Corporation tax

48,800

48,411

VAT

13,170

12,650

Directors' current accounts

1,335

90

Accrued expenses

3,162

3,113

66,467

64,264

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary A

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st July 2025 and 31st July 2024:

31.7.25

31.7.24

£

£

Dr R Goyal

Balance outstanding at start of year

(89

)

(4,783

)

Amounts advanced

470

7,014

Amounts repaid

(1,716

)

(2,320

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,335

)

(89

)

The loan is repayable on demand and no interest was charged during the year.

10.

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