The Virtual Office Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03176030

The Virtual Office Group Limited

Filleted Unaudited Financial Statements

30 November 2025

The Virtual Office Group Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	40,102	40,453
Investments	6	790	2,823
		--------	--------
		40,892	43,276

Current assets

Debtors	7	288,750	334,668
Cash at bank and in hand		12,181	51,241
		---------	---------
		300,931	385,909

Creditors: amounts falling due within one year	8	373,671	434,745
		---------	---------
Net current liabilities		72,740	48,836
		--------	--------
Total assets less current liabilities		( 31,848)	( 5,560)
		--------	-------
Net liabilities		( 31,848)	( 5,560)
		--------	-------

Capital and reserves

Called up share capital	7,143	7,143
Share premium account	81,841	81,841
Profit and loss account	( 120,832)	( 94,544)
	---------	--------
Shareholders deficit	( 31,848)	( 5,560)
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Virtual Office Group Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Mr A C F Nissen

Director

Company registration number: 03176030

The Virtual Office Group Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 49 St James's Street, London, SW1A 1AH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have confirmed that they will continue to support the company through the next 12 months, therefore the accounts have been prepared on a going concern basis.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period. There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade and other debtors is carried out regularly. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	20% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangements as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Plant and machinery
	£
Cost
At 1 December 2024	174,857
Additions	6,829
	---------
At 30 November 2025	181,686
	---------
Depreciation
At 1 December 2024	134,404
Charge for the year	7,180
	---------
At 30 November 2025	141,584
	---------
Carrying amount
At 30 November 2025	40,102
	---------
At 30 November 2024	40,453
	---------

6. Investments

	Shares in group undertakings	Other loans	Total
	£	£	£
Cost
At 1 December 2024	108	2,715	2,823
Disposals	–	( 2,033)	(2,033)
	----	-------	-------
At 30 November 2025	108	682	790
	----	-------	-------
Impairment
At 1 December 2024 and 30 November 2025	–	–	–
	----	-------	-------

Carrying amount
At 30 November 2025	108	682	790
	----	-------	-------
At 30 November 2024	108	2,715	2,823
	----	-------	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	13,100	40,265
Amounts owed by group undertakings and undertakings in which the company has a participating interest	166,597	165,871
Other debtors	109,053	128,532
	---------	---------
	288,750	334,668
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	133,123	222,118
Amounts owed to group undertakings and undertakings in which the company has a participating interest	36,747	25,237
Social security and other taxes	9,231	12,372
Other creditors	194,570	175,018
	---------	---------
	373,671	434,745
	---------	---------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	108,000	108,000
Later than 1 year and not later than 5 years	216,000	324,000
	---------	---------
	324,000	432,000
	---------	---------

10. Related party transactions

Included within other debtors due within one year is an amount of £166,597 (2024 - £165,971) due from companies in which the director has a material interest. Included within other creditors due within one year is an amount of £36,747 (2024 - £25,237) due to companies in which the director has a material interest.