VITRUVIUS PROPERTY HOLDINGS LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 11140820

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	6		150,000		150,000

			150,000		150,000
CURRENT ASSETS
Debtors	7	3,710		5,041
Cash at bank and in hand		164		572

		3,874		5,613
Creditors: Amounts Falling Due Within One Year	8	(129,416 )		(123,525 )

NET CURRENT ASSETS (LIABILITIES)			(125,542 )		(117,912 )

TOTAL ASSETS LESS CURRENT LIABILITIES			24,458		32,088

Creditors: Amounts Falling Due After More Than One Year	9		(116,269 )		(115,551 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(359 )		(359 )

NET LIABILITIES			(92,170 )		(83,822 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			(92,270 )		(83,922 )

SHAREHOLDERS' FUNDS			(92,170)		(83,822)

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VITRUVIUS PROPERTY HOLDINGS LTD

Statement of Financial Position (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 his 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 Income Statement.

On behalf of the board

Mr Falko Muller-Tyl

Director

4 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

VITRUVIUS PROPERTY HOLDINGS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11140820 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are business knowhow. It is amortised to the income statement over its estimated economic life of five years.

2.5. 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:

Fixtures & Fittings

20% on cost

2.6. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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VITRUVIUS PROPERTY HOLDINGS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	14,929

As at 31 January 2026	14,929

Amortisation
As at 1 February 2025	14,929

As at 31 January 2026	14,929

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 February 2025	8,577

As at 31 January 2026	8,577

Depreciation
As at 1 February 2025	8,577

As at 31 January 2026	8,577

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

6. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	150,000

Fair value at 31 January 2026 is represented by :

	£
Cost	148,110
Valuation in 2020	(18,110)
Valuation in 2023	20,000
	150,000

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VITRUVIUS PROPERTY HOLDINGS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	3,710	5,041

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	261	248
Other creditors	129,155	123,277

	129,416	123,525

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	116,269	115,551

10. Secured Creditors

The mortgage provided by Hampshire Trust Bank PLC is secured against the freehold interest in the land and property known as 86 Brooklyn Street by way of a fixed charge.

	2026		2025
	£		£
Bank loans and overdrafts	116,269		115,551

11. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

12. Reserves

	Income Statement
	£
As at 1 February 2025	(83,922 )
Loss for the year and total comprehensive income	(8,348 )

As at 31 January 2026	(92,270 )

The reserves include £1,531 that is not distributable as it relates to the net of tax revaluation of an investment property. This amount is not distributable.

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