Registration number: 15562833

My Virtual VAT Team Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

My Virtual VAT Team Ltd

(Registration number: 15562833)
Balance Sheet as at 30 November 2025

	Note	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Fixed assets
Intangible assets	4	13,138	15,159
Current assets
Debtors	5	1,810	10
Creditors: Amounts falling due within one year	6	(72,921)	(56,570)
Net current liabilities		(71,111)	(56,560)
Total assets less current liabilities		(57,973)	(41,401)
Provisions for liabilities		(3,285)	(3,790)
Net liabilities		(61,258)	(45,191)
Capital and reserves
Called up share capital	7	10	10
Retained earnings		(61,268)	(45,201)
Shareholders' deficit		(61,258)	(45,191)

For the financial period 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

......................................... Mrs Julie Park Director

My Virtual VAT Team Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
16 Great Queen Street
Covent Garden
London
WC2B 5AH
United Kingdom

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The director believes that the company is well placed to manage its financing and other business risks satisfactorily, and has a reasonable expectation that the company will have adequate resources to continue in operation for at least 12 months from the signing date of these financial statements. The director has not identified any material uncertainties to the company's ability to continue as a going concern. They therefore consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements.

Adjusting events after the financial period

On 25 November 2025 the entire issued share capital of the company's immediate parent, Fieldalter Management Holdings Limited, was acquired by Blick Rothenberg Limited. The directors consider this to be a significant development for the company and its future operations.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

My Virtual VAT Team Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Development costs

Effective 2025, costs relating to the development of the My Virtual VAT Team platform are recognised as an intangible asset in order to match them against anticipated future revenue streams. Development costs are only capitalised if:

a) it is probable that the expected future economic benefits that are attributable to the development costs will
flow to the company, and

b) costs can be measured reliably

Research costs are written off in the period in which they are incurred.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Development costs	5 year straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

My Virtual VAT Team Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0 (Period ended 31 March 2025 - 0).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2025	15,159	15,159
At 30 November 2025	15,159	15,159
Amortisation
Amortisation charge	2,021	2,021
At 30 November 2025	2,021	2,021
Carrying amount
At 30 November 2025	13,138	13,138
At 31 March 2025	15,159	15,159

5

Debtors

Current	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Trade debtors	1,800	-
Other debtors	10	10
	1,810	10

My Virtual VAT Team Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	Period ended 30 November 2025 £	Period ended 31 March 2025 £
Due within one year
Amounts owed to associates	8	69,321	56,570
VAT		600	-
Other creditors		3,000	-
		72,921	56,570

7	Share capital

Allotted, called up and fully paid shares

	Period ended 30 November 2025		Period ended 31 March 2025
	No.	£	No.	£
Ordinary Shares of £0.10 each	100	10	100	10

8	Related party transactions

Loans from related parties

Period ended 30 November 2025	Associates £	Total £
At start of period	56,570	56,570
Advanced	22,299	22,299
Repaid	(9,548)	(9,548)
At end of period	69,321	69,321

Period ended 31 March 2025	Associates £	Total £
Advanced	56,570	56,570
At end of period	56,570	56,570

My Virtual VAT Team Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

Terms of loans from related parties

The outstanding balance is repayable on demand and is non interest bearing.
 

9	Parent and ultimate parent undertaking

The company's immediate parent is Fieldalter Management Holdings Limited, incorporated in England and Wales. On 25 November 2025, the entire issued share capital of the company's immediate parent was acquired by Blick Rothenberg Limited. As a result, with effect from that date, the company became a subsidiary of Blick Rothenberg Limited.

The parent company of the largest group of undertakings for which consolidated financial statements are drawn up and of which the company is now a member is Lynx Topco Limited, a company incorporated in Jersey, whose registered address is 22 Grenville Street, St Helier, Jersey, JE4 8PX. Copies of the group financial statements are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

In the opinion of the directors there is now no ultimate controlling party.