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Registered number: 12093277
Vitus Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12093277
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,736 3,420
2,736 3,420
CURRENT ASSETS
Debtors 6 22,000 22,000
Cash at bank and in hand 2,568 6,887
24,568 28,887
Creditors: Amounts Falling Due Within One Year 7 (5,212 ) (6,802 )
NET CURRENT ASSETS (LIABILITIES) 19,356 22,085
TOTAL ASSETS LESS CURRENT LIABILITIES 22,092 25,505
Creditors: Amounts Falling Due After More Than One Year 8 (20,075 ) (24,152 )
NET ASSETS 2,017 1,353
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,917 1,253
SHAREHOLDERS' FUNDS 2,017 1,353
Page 1
Page 2
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Lucy Boler
Director
29/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vitus Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12093277 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 30,000
As at 31 July 2025 30,000
Amortisation
As at 1 August 2024 30,000
As at 31 July 2025 30,000
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
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Page 4
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2024 3,600
As at 31 July 2025 3,600
Depreciation
As at 1 August 2024 180
Provided during the period 684
As at 31 July 2025 864
Net Book Value
As at 31 July 2025 2,736
As at 1 August 2024 3,420
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,500 14,500
Other debtors 8,500 7,500
22,000 22,000
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 4,077 3,918
Other creditors 993 2,036
Taxation and social security 142 848
5,212 6,802
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 20,075 24,152
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4