Victoriahealth.com Limited

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

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

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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.

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.

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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)

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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

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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

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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.

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