REGISTERED NUMBER: 15917064 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

27 AUGUST 2024 TO 31 DECEMBER 2025

FOR

VIRTUAL, AUGMENTED, CGI, AI AND

CAD SOFTWARE SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F Johannsson

N Romdane

REGISTERED OFFICE:

St John's Innovation Centre

Cowley Road

CAMBRIDGE

Cambridgeshire

CB4 0WS

REGISTERED NUMBER:

15917064 (England and Wales)

ACCOUNTANTS:

Staffords

Chartered Accountants

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

FIXED ASSETS

Intangible assets

4

52,543

Tangible assets

5

97,761

150,304

CURRENT ASSETS

Debtors

6

454,377

Cash at bank

103,917

558,294

CREDITORS

Amounts falling due within one year

7

497,355

NET CURRENT ASSETS

60,939

TOTAL ASSETS LESS CURRENT LIABILITIES

211,243

CREDITORS

Amounts falling due after more than one year

8

124,500

NET ASSETS

86,743

CAPITAL AND RESERVES

Called up share capital

10

1

Retained earnings

86,742

SHAREHOLDERS' FUNDS

86,743

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

N Romdane - Director

1.	STATUTORY INFORMATION

Virtual, Augmented, CGI, AI and CAD Software Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 10 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

59,510

At 31 December 2025

59,510

AMORTISATION

Charge for period

6,967

At 31 December 2025

6,967

NET BOOK VALUE

At 31 December 2025

52,543

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

Additions

42,915

91,275

134,190

At 31 December 2025

42,915

91,275

134,190

DEPRECIATION

Charge for period

11,941

24,488

36,429

At 31 December 2025

11,941

24,488

36,429

NET BOOK VALUE

At 31 December 2025

30,974

66,787

97,761

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

160,529

Other debtors

293,848

454,377

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

20,849

Taxation and social security

16,000

Other creditors

460,506

497,355

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

124,500

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

124,500

9.	LEASING AGREEMENTS

The company leases premises, which are cancellable on a monthly basis after the initial 3 month period has passed. The agreements were entered into on 01/11/2025 and 07/11/2025, with the total obligation after the balance sheet date being £7,904.

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

value:

£

100

Share capital 1

0.01

1

11.	RELATED PARTY DISCLOSURES

There are no material related party transactions which were not concluded under normal market conditions.