Vts Consulting Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 02961242

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	15,579		14,679
Cash at bank and in hand		100,126		106,665

		115,705		121,344
Creditors: Amounts Falling Due Within One Year	5	(2,565 )		(9,194 )

NET CURRENT ASSETS (LIABILITIES)			113,140		112,150

TOTAL ASSETS LESS CURRENT LIABILITIES			113,140		112,150

NET ASSETS			113,140		112,150

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Profit and Loss Account			112,140		111,150

SHAREHOLDERS' FUNDS			113,140		112,150

For the year ending 31 December 2025 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 director acknowledges her 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

Mrs Cristina Cribiu

Director

01/09/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Vts Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02961242 . The registered office is Birchin Court , 20 Birchin Lane, London, EC3V 9DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Companies Act 2006.

The principal accounting policies adopted in the preparation of the financial statements are set out below. The accounting policies have been consistently applied within the financial statements

2.2. Turnover

Turnover represent net invoices sales of services, excluding value added tax.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.4. Foreign Currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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Vts Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. 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.

2.6. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,965	7,385
Other debtors	6,614	6,294
Called up share capital not paid	1,000	1,000

	15,579	14,679

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	168	6,860
VAT	397	334
Accruals and deferred income	2,000	2,000

	2,565	9,194

6. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	1,000	1,000

Amount of Allotted, Called Up Share Capital	1,000	1,000

Allotted and issued 1,000 ordinary shares of £1 nominal value each.

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Vts Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Ultimate Controlling Party

The company's ultimate controlling party is Eleni Markou by virtue of his ownership of 100% of the issued share capital in the company.

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