Virro Enterprises Ltd - Filleted accounts

Registered number

08693303

Virro Enterprises Ltd

Filleted Accounts

30 September 2025

Virro Enterprises Ltd
Registered number:		08693303
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		41,338			62,007

Current assets
Stocks		23,250			25,500
Debtors	4	37,376			37,051
Cash at bank and in hand		135,135			119,437
		195,761			181,988

Creditors: amounts falling due within one year	5	(118,609)			(132,217)

Net current assets			77,152			49,771

Total assets less current liabilities			118,490			111,778

Creditors: amounts falling due after more than one year	6		(63,087)			(80,486)



Net assets			55,403			31,292

Capital and reserves
Called up share capital			2			2
Profit and loss account			55,401			31,290

Shareholders' funds			55,403			31,292

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Jeyakumar
Director
Approved by the board on 18 June 2026

Virro Enterprises Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	10		12


3	Tangible fixed assets
				Motor vehicles
£
	Cost
	Additions			-
	At 30 September 2025			82,676

	Depreciation
	At 1 October 2024			20,669
	Charge for the year			20,669
	At 30 September 2025			41,338

	Net book value
	At 30 September 2025			41,338
	At 30 September 2024			62,007


4	Debtors	2025		2024
£			£

	Trade debtors	376		51
	Other debtors	37,000		37,000
		37,376		37,051


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	56,741		100,341
	Taxation and social security costs	26,144		16,795
	Other creditors	35,724		15,081
		118,609		132,217


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	63,087		80,486


7	Other information

	Virro Enterprises Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	19 Keats Close
	Downham Market
	Norfolk
	PE38 9TT