Vuelo Group Limited (Formerly: LV 000 Limited) Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14958596

Vuelo Group Limited (Formerly: LV 000 Limited)

Filleted Unaudited Financial Statements

31 December 2025

Vuelo Group Limited (Formerly: LV 000 Limited)

Financial Statements

Period from 1 July 2024 to 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Vuelo Group Limited (Formerly: LV 000 Limited)

Statement of Financial Position

31 December 2025

	31 Dec 25	30 Jun 24
Note	£	£

Fixed assets

Intangible assets	5	478,082	28,123

Current assets

Debtors	6	3,431,021	142,944
Cash at bank and in hand		155,398	300,666
		------------	---------
		3,586,419	443,610

Creditors: amounts falling due within one year	7	1,000	2,863
		------------	---------
Net current assets		3,585,419	440,747
		------------	---------
Total assets less current liabilities		4,063,501	468,870
		------------	---------
Net assets		4,063,501	468,870
		------------	---------

Capital and reserves

Called up share capital	17	11
Share premium account	4,398,978	500,048
Profit and loss account	( 335,494)	( 31,189)
	------------	---------
Shareholders funds	4,063,501	468,870
	------------	---------

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 comprehensive income has not been delivered.

For the period ending 31 December 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 period 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 .

Vuelo Group Limited (Formerly: LV 000 Limited)

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 3 September 2026 , and are signed on behalf of the board by:

J Dykes

Director

Company registration number: 14958596

Vuelo Group Limited (Formerly: LV 000 Limited)

Notes to the Financial Statements

Period from 1 July 2024 to 31 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 222 Regent Street, London, W1B 5TR, England.

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 accounts have been prepared on a going concern basis which relies upon the continuing support of the investors.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Intangibles	-	33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company, excluding directors, during the period amounted to NIL (2024: NIL).

5. Intangible assets

	Intangibles
	£
Cost
At 1 July 2024	41,974
Additions	513,292
	---------
At 31 December 2025	555,266
	---------
Amortisation
At 1 July 2024	13,851
Charge for the period	63,333
	---------
At 31 December 2025	77,184
	---------
Carrying amount
At 31 December 2025	478,082
	---------
At 30 June 2024	28,123
	---------

6. Debtors

	31 Dec 25	30 Jun 24
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,414,235	112,150
Other debtors	16,786	30,794
	------------	---------
	3,431,021	142,944
	------------	---------

7. Creditors: amounts falling due within one year

	31 Dec 25	30 Jun 24
	£	£
Trade creditors	–	1,863
Other creditors	1,000	1,000
	-------	-------
	1,000	2,863
	-------	-------