Company registration number 09360361 (England and Wales)
VIRITOPIA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
VIRITOPIA LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
VIRITOPIA LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
67,796
3,205
Tangible assets
4
1,146,523
1,185,782
Investments
5
21,242
21,242
1,235,561
1,210,229
Current assets
Stocks
805,321
514,273
Debtors
6
1,821,656
2,232,319
Cash at bank and in hand
1,405,523
1,460,159
4,032,500
4,206,751
Creditors: amounts falling due within one year
7
(2,107,329)
(2,532,048)
Net current assets
1,925,171
1,674,703
Total assets less current liabilities
3,160,732
2,884,932
Creditors: amounts falling due after more than one year
8
(437,559)
(485,032)
Provisions for liabilities
(90,680)
(66,570)
Net assets
2,632,493
2,333,330
Capital and reserves
Called up share capital
750
750
Capital redemption reserve
260
260
Profit and loss reserves
2,631,483
2,332,320
Total equity
2,632,493
2,333,330
VIRITOPIA LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 18 May 2026 and are signed on its behalf by:
Mr R Silcock
Director
Company registration number 09360361 (England and Wales)
VIRITOPIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Viritopia Limited is a private company limited by shares incorporated, registered and trading in England and Wales with company number 09360361. The registered office is Aldingbourne Nurseries, Church Road, Aldingbourne, Chichester, PO20 3TU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

VIRITOPIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
25% Straight-line
Development costs
25% Straight-line
1.6
Tangible fixed assets

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
10% Straight-line on buildings
Leasehold land and buildings
10% Straight-line
Plant and equipment
25% Straight-line
Fixtures and fittings
25% Straight-line
Computers
25% Straight-line
Motor vehicles
25% Straight-line

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 profit or loss.

1.7
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply.

1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

VIRITOPIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

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

1.16
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

VIRITOPIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.18

FRS102 revisions

In September 2024, The Financial Reporting Council issued a revised edition of FRS102, effective for accounting periods beginning on or after 1 January 2026. The company has not early adopted the revised standard. The directors are assessing the impact of the revised requirements, particularly in relation to revenue recognition and lease accounting. At the date of approval of these financial statements, it is not practicable to quantify the effect of the changes.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
49
46
3
Intangible fixed assets
Goodwill
Patents & licences
Development costs
Total
£
£
£
£
Cost
At 1 January 2025
562,619
2,050
9,650
574,319
Additions
-
0
14,421
54,868
69,289
At 31 December 2025
562,619
16,471
64,518
643,608
Amortisation and impairment
At 1 January 2025
562,619
2,050
6,445
571,114
Amortisation charged for the year
-
0
-
0
4,698
4,698
At 31 December 2025
562,619
2,050
11,143
575,812
Carrying amount
At 31 December 2025
-
0
14,421
53,375
67,796
At 31 December 2024
-
0
-
0
3,205
3,205
VIRITOPIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Tangible fixed assets
Freehold land and buildings
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 January 2025
1,032,071
71,566
503,254
66,503
111,599
-
0
1,784,993
Additions
708
-
0
249
-
0
7,681
179,199
187,837
At 31 December 2025
1,032,779
71,566
503,503
66,503
119,280
179,199
1,972,830
Depreciation and impairment
At 1 January 2025
121,229
68,540
259,893
65,726
83,823
-
0
599,211
Depreciation charged in the year
83,277
2,101
113,056
670
13,059
14,933
227,096
At 31 December 2025
204,506
70,641
372,949
66,396
96,882
14,933
826,307
Carrying amount
At 31 December 2025
828,273
925
130,554
107
22,398
164,266
1,146,523
At 31 December 2024
910,842
3,026
243,361
777
27,776
-
0
1,185,782
VIRITOPIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
21,242
21,242
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
806,989
1,279,742
Amounts owed by group undertakings
13,933
605
Other debtors
1,000,478
948,658
1,821,400
2,229,005
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
256
3,314
Total debtors
1,821,656
2,232,319
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
47,472
44,101
Trade creditors
315,234
496,959
Amounts owed to group undertakings
869,900
869,900
Taxation and social security
344,490
377,912
Other creditors
530,233
743,176
2,107,329
2,532,048
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
437,559
485,032
9
Operating lease commitments
As lessee
VIRITOPIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Operating lease commitments
(Continued)
- 9 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
314,447
328,105
10
Related party transactions

Included within other debtors due within one year are loans to directors and shareholders totalling £757,706 (2024: £663,838). No interest has been charged on the loans and there are no fixed terms of repayment.

Also included within other debtors due within one year are amounts owed by an overseas group undertaking of £13,933 (2024: £605). No interest has been charged on these advances and there are no fixed terms for repayment.

Within creditors due within on year are amounts owed to shareholders of £3,256 (2024: £3,256). No interest is charged by the shareholders and there is no fixed terms for repayment.

Also included within creditors due within one year is an amount owed to the parent company £869,900 (2024: £869,900). No interest is charged on this loan and there are no fixed terms for repayment.

11
Parent company

The parent company (and majority shareholder) of Viritopia Limited is ANS Group Global Holdings Limited, registered in England and Wales with company number 12213103. It's registered office address is Aldingbourne Nurseries, Church Road, Aldingbourne, Chichester, England, PO20 3TU.

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