Company registration number 09301357 (England and Wales)
VIRTUOSO EMEC LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
VIRTUOSO EMEC LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
VIRTUOSO EMEC LTD
STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Trade and other receivables
3
135,079
71,617
Cash and cash equivalents
60,664
68,950
195,743
140,567
Current liabilities
4
(61,141)
(50,288)
Net current assets
134,602
90,279
Equity
Called up share capital
5
10
10
Retained earnings
134,592
90,269
Total equity
134,602
90,279

The director of the company has elected not to include a copy of the income statement within the financial statements.true

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

The financial statements were approved and signed by the director and authorised for issue on 17 July 2026
Michael McCown
Director
Company registration number 09301357 (England and Wales)
VIRTUOSO EMEC LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Virtuoso EMEC Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 5th Floor, 3 Dorset Rise, London, EC4Y 8EN.

The principal activity is that of providing marketing related services to the travel industry.

1.1
Accounting convention

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 a mounts 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.

The financial statements of the company are consolidated in the financial statements of Virtuoso, LTD., a company registered in the USA. These consolidated financial statements are available from its registered office, 777 Main Street, Suite 900, Fort Worth, TX 76102, USA.

1.2
Going concern

The accounts are prepared on the going concern basis as the director is confident of the continued support of the parent company to ensure that liabilities will be met as they fall due.true

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include s cash in hand.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

VIRTUOSO EMEC LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Taxation

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

1.7
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.

2
Employees

There were no persons employed by the company during the current or comparative year.

3
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
133,779
71,617
Other receivables
1,300
-
0
135,079
71,617
4
Current liabilities
2025
2024
£
£
Trade payables
43,763
35,812
Corporation tax
10,878
7,976
Other payables
6,500
6,500
61,141
50,288
5
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1,000 Ordinary of 1p each
10
10
VIRTUOSO EMEC LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Stephen Simou FCA
Statutory Auditor:
TC Group
Date of audit report:
17 July 2026
7
Related party transactions

The company has taken advantage of the exemption in section 33.1A of FRS 102 from the requirement to disclose transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

8
Parent company

The company's parent company is Virtuoso, LTD, a company incorporated in the USA. Virtuoso, LTD's registered office is 777 Main Street, Suite 900, Fort Worth, TX 76102, USA.

The largest and smallest group of undertakings for which the group accounts have been drawn up is that headed by Virtuoso, LTD, and copies of those group accounts are available from its registered office.

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