THE VITALE GROUP LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 3294783

THE VITALE GROUP LIMITED

Filleted Unaudited Financial Statements

31 December 2025

THE VITALE GROUP LIMITED

Financial Statements

Year ended 31st December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

THE VITALE GROUP LIMITED

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		37,331		38,674

Current assets

Stocks		301,366	354,920
Debtors	6	186,792	208,322
Cash at bank and in hand		140,224	128,961
		---------	---------
		628,382	692,203

Creditors: amounts falling due within one year	7	175,005		136,092
		---------		---------
Net current assets			453,377		556,111
			---------		---------
Total assets less current liabilities			490,708		594,785
			---------		---------
Net assets			490,708		594,785
			---------		---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	490,706	594,783
	---------	---------
Shareholders funds	490,708	594,785
	---------	---------

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 31st December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

THE VITALE GROUP LIMITED

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Mr S M Ormond-Smith
Director

Company registration number: 3294783

THE VITALE GROUP LIMITED

Notes to the Financial Statements

Year ended 31st December 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 Unit 1 Minerva Court, Chester West Employment Park, Chester, CH1 4QT.

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.

Revenue recognition

Revenue recognition, which is stated net of vat, depends on the type of revenue concerned. Rental income is recognised over the period of the lease. Interest income and expense is recognised on an accruals basis. Turnover represents total invoice value, excluding VAT, of sales invoices raised during the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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.

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:

Property improvements	-	2% reducing balance
Fixtures & fittings	-	15% reducing balance
Equipment	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1st January 2025 and 31st December 2025	41,581	13,735	19,878	75,194
	--------	--------	--------	--------
Depreciation
At 1st January 2025	7,649	12,119	16,752	36,520
Charge for the year	679	226	438	1,343
	--------	--------	--------	--------
At 31st December 2025	8,328	12,345	17,190	37,863
	--------	--------	--------	--------
Carrying amount
At 31st December 2025	33,253	1,390	2,688	37,331
	--------	--------	--------	--------
At 31st December 2024	33,932	1,616	3,126	38,674
	--------	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	127,711	126,392
Other debtors	59,081	81,930
	---------	---------
	186,792	208,322
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	169,619	131,229
Social security and other taxes	1,029	977
Other creditors	4,357	3,886
	---------	---------
	175,005	136,092
	---------	---------

8. Related party transactions

The company was under the control of Tordel Investments Ltd a company based in Jersey throughout the current and previous year.