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Registration number: 07785163

Vital Imaging Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2025

(Registration number: 07785163)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Tangible assets | 5 | 36,611 | 43,619
Current assets |  |  |
Stocks | 6 | 695 | 695
Debtors | 7 | - | 781
Cash at bank and in hand |  | 23,812 | 9,571
|  | 24,507 | 11,047
Creditors: Amounts falling due within one year | 8 | (18,245) | (18,759)
Net current assets/(liabilities) |  | 6,262 | (7,712)
Total assets less current liabilities |  | 42,873 | 35,907
Provisions for liabilities |  | (6,373) | (5,012)
Net assets |  | 36,500 | 30,895
capital and reserves |  |  |
Called up share capital | 9 | 2 | 2
Profit and loss account |  | 36,498 | 30,893
Total equity |  | 36,500 | 30,895

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

Directors' 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 directors acknowledge 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

(Registration number: 07785163)
Balance Sheet as at 31 August 2025
(continued)

......................................... Dr Suraj Menon Director

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

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Cart Shed
Lyme Farm
Eardisland
Leominster
Herefordshire
HR6 9BG
England

The principal place of business is:
The Cart Shed
Lyme Farm
Eardisland
Leominster
Herefordshire
HR6 9BG
England

2 | Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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

2 | Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Motor vehicles | 25% of written down value per annum
Plant and machinery | 15% of cost per annum

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

2 | Accounting policies (continued)

Fixtures and fittings | 20% of cost per annum
Computer equipment | 33% of cost per annum

Intangible assets

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Computer software | 33% on cost per annum

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

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

4 | Intangible assets

| Contractual customer relationships £ | Total £
Cost or valuation
At 1 September 2024 | 679 | 679
At 31 August 2025 | 679 | 679
Amortisation
At 1 September 2024 | 679 | 679
At 31 August 2025 | 679 | 679
Carrying amount
At 31 August 2025 | - | -

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

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 2,558 | 119,005 | 14,637 | 136,200
Additions | 1,083 | 4,643 | 1,202 | 6,928
At 31 August 2025 | 3,641 | 123,648 | 15,839 | 143,128
Depreciation
At 1 September 2024 | 1,649 | 82,602 | 8,330 | 92,581
Charge for the year | 484 | 9,935 | 3,517 | 13,936
At 31 August 2025 | 2,133 | 92,537 | 11,847 | 106,517
Carrying amount
At 31 August 2025 | 1,508 | 31,111 | 3,992 | 36,611
At 31 August 2024 | 909 | 36,403 | 6,307 | 43,619

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 695 | 695

7 | Debtors

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

7 | Debtors (continued)

Current | 2025 £ | 2024 £
Prepayments | - | 781
| - | 781

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

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 1,952 | 1,893
Other creditors | 16,293 | 16,866
| 18,245 | 18,759

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2