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Registered number: 03755987
Victoriahealth.com Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Victoriahealth.com Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Victoriahealth.com Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 03755987

| 31 January 2026 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 76,268
Tangible Assets | 5 |  | 11,364 |  | 13,898
|  |  | 11,364 |  | 90,166
CURRENT ASSETS
Stocks | 6 | 1,192,469 |  | 1,233,060 |
Debtors | 7 | 905,998 |  | 896,047 |
Cash at bank and in hand |  | 652,075 |  | 417,348 |
|  | 2,750,542 |  | 2,546,455 |
Creditors: Amounts Falling Due Within One Year | 8 | (974,728 ) |  | (934,953 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,775,814 |  | 1,611,502
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,787,178 |  | 1,701,668
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,841 ) |  | (22,542 )
NET ASSETS |  |  | 1,784,337 |  | 1,679,126
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | 1,784,137 |  | 1,678,926
SHAREHOLDERS' FUNDS |  |  | 1,784,337 |  | 1,679,126

Page 1
Page 2
Victoriahealth.com Limited
Balance Sheet (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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

S N Daya Director
24 August 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Victoriahealth.com Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Victoriahealth.com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03755987 . The registered office is Unit 5 Atlantic Business Centre, Stirling Way, Borehamwood, WD6 2FQ.
Reporting Period
The figures for the period ending 31 January 2025 were for an extended period, 14 months, and therefore are not entirely comparable to this year.
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.
The financial statements have been prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services, 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise software. They are amortised to profit and loss account over their estimated economic life of four years. During the year, an impairment loss of £76,269 was recognised on software that is no longer in use. This loss is included in the profit and loss account.
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:

Fixtures & Fittings | 25% straight line

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amounts of stocks over the estimated seling price less costs to complete and sell is recognised as an impairment loss in the profit and loss account. Reversals of impairment losses are also recognosed in the profit and loss account.
Page 3
Page 4
Victoriahealth.com Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The 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: 25 (2025: 23)
25 23
Page 4
Page 5
Victoriahealth.com Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | 433,571
As at 31 January 2026 | 433,571
Amortisation
As at 1 February 2025 | 357,303
Impairment losses | 76,268
As at 31 January 2026 | 433,571
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | 76,268

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 February 2025 | 63,834
Additions | 3,540
Disposals | (12,491 )
As at 31 January 2026 | 54,883
Depreciation
As at 1 February 2025 | 49,936
Provided during the period | 5,011
Disposals | (11,428 )
As at 31 January 2026 | 43,519
Net Book Value
As at 31 January 2026 | 11,364
As at 1 February 2025 | 13,898

Page 5
Page 6
Victoriahealth.com Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Stocks

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,192,469 |  | 1,233,060

7. Debtors

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 106,576 |  | 66,180
Other debtors | 799,422 |  | 829,867
| 905,998 |  | 896,047

8. Creditors: Amounts Falling Due Within One Year

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 329,990 |  | 339,250
Corporation tax | 238,063 |  | 218,261
Other taxes and social security | 57,260 |  | 55,077
VAT | 265,248 |  | 246,841
Other creditors | 1,009 |  | 1,346
Accruals and deferred income | 83,158 |  | 74,178
| 974,728 |  | 934,953

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 February 2025 | 22,542 | 22,542
Reversals | (19,701 ) | (19,701)
Balance at 31 January 2026 | 2,841 | 2,841

Page 6
Page 7
Victoriahealth.com Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
10. Share Capital

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
80 Ordinary A shares of £ 1.00 each | 80 |  | 80
40 Ordinary B shares of £ 1.00 each | 40 |  | 40
80 Ordinary C shares of £ 1.00 each | 80 |  | 80
| 200 |  | 200

The Ordinary A, Ordinary B and Ordinary C shares have attached to them full voting, dividend and captial distribution rights (including on winding up). They do not confer any rights of redemption.
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 January 2026 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 134,370 |  | 106,471
Later than one year and not later than five years | 211,201 |  | 247,000
| 345,571 |  | 353,471

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Shabir Daya | 394,920 | 135,634 | 152,926 | - | 367,628
Mrs Gillian Sinclair | 79,267 | 2,731 | - | - | 81,998

Interest was charged at 2.25% per annum up to March 2025 and at 3.75% per annum thereafter.
Page 7