REGISTERED NUMBER: 11067647 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Victoria App Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

Miss S H Cheng

REGISTERED OFFICE:

Unit 3, Cedar Court

1 Royal Oak Yard

London

SE1 3GA

REGISTERED NUMBER:

11067647 (England and Wales)

ACCOUNTANTS:

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

FIXED ASSETS

Intangible assets

4

-

261,166

Tangible assets

5

14,412

4,815

14,412

265,981

CURRENT ASSETS

Debtors

6

466

3,816

Cash at bank

7,423

7,259

7,889

11,075

CREDITORS

Amounts falling due within one year

7

2,870,551

2,776,314

NET CURRENT LIABILITIES

(2,862,662

)

(2,765,239

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,848,250

)

(2,499,258

)

PROVISIONS FOR LIABILITIES

47,798

50,536

NET LIABILITIES

(2,896,048

)

(2,549,794

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(2,896,049

)

(2,549,795

)

SHAREHOLDERS' FUNDS

(2,896,048

)

(2,549,794

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

Miss S H Cheng - Director

1.	STATUTORY INFORMATION

Victoria App Ltd 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.

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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 etc

-

33% on reducing balance

Taxation

Taxation for the year 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 year 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.

Research and development

In accordance with statement of standard accounting practice 13, to capitalise the company's project development activity to the extent that its recovery can be reasonably regarded as assured by capitalising the cost as an intangible fixed asset and amortizing it over its estimated useful life of 5 years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

1,609,173

Additions

22,019

At 30 November 2025

1,631,192

AMORTISATION

At 1 December 2024

1,348,007

Charge for year

283,185

At 30 November 2025

1,631,192

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

261,166

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

9,787

Additions

14,934

At 30 November 2025

24,721

DEPRECIATION

At 1 December 2024

4,972

Charge for year

5,337

At 30 November 2025

10,309

NET BOOK VALUE

At 30 November 2025

14,412

At 30 November 2024

4,815

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed by group undertakings

466

133

Other debtors

-

3,683

466

3,816

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

17

17

Trade creditors

31,015

29,085

Taxation and social security

342

-

Other creditors

2,839,177

2,747,212

2,870,551

2,776,314

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Victoria App Ltd for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Victoria App Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Victoria App Ltd and state those matters that we have agreed to state to the director of Victoria App Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Victoria App Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Victoria App Ltd. You consider that Victoria App Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Victoria App Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

Date: .............................................