Company registration number: 10759175
Annual report and unaudited financial statements
for the period ended 31 December 2025
for
Virtigon Ltd
Pages for filing with the Registrar
Company registration number: 10759175
Virtigon Ltd
Balance sheet
as at 31 December 2025
31 Dec 25 31 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 1,262 1,683
1,262 1,683
Current assets
Debtors 174,289 150,701
Cash at bank and in hand 37,489 89,038
211,778 239,739
Creditors: amounts falling due within one
year 		(232,038) (183,507)
Net current (liabilities)/assets (20,260) 56,232
Total assets less current liabilities (18,998) 57,915
Creditors: Amounts falling due after more
than one year 		(23,527) (47,963)
Provisions for liabilities (241) (480)
NET (LIABILITIES)/ASSETS (42,766) 9,472
Capital and reserves
Called up share capital 100 100
Profit and loss account (42,866) 9,372
TOTAL EQUITY (42,766) 9,472
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10759175
Virtigon Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 27 March 2026 and signed on its behalf by:
Mr M Hillewaert, Director
27 March 2026
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Virtigon Ltd
Notes to the financial statements
for the period ended 31 December 2025
1 Company information
Virtigon Ltd is a private company registered in England and Wales. Its registered number is 10759175. The company is limited by shares. Its registered office is 16 Commerce Square, Lace Market, Nottingham, NG1 1HS.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Exemption from preparation of consolidated financial statements
The financial statements contain information about Virtigon Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 33.33% reducing balance
Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
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Virtigon Ltd
Notes to the financial statements - continued
for the period ended 31 December 2025
2 Accounting policies - continued
Financial instruments
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the period the average number of employees was 9 (2025 - 9).
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Virtigon Ltd
Notes to the financial statements - continued
for the period ended 31 December 2025
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 April 2025 6,427
At 31 December 2025 6,427
Depreciation
At 1 April 2025 4,744
Charge for period 421
At 31 December 2025 5,165
Net book value
At 31 December 2025 1,262
At 31 March 2025 1,683
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