Verno UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04323758

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,245		936
Investments	5		676		676

			1,921		1,612
CURRENT ASSETS
Debtors	6	5,567		1,328
Cash at bank and in hand		24,956		22,588

		30,523		23,916
Creditors: Amounts Falling Due Within One Year	7	(37,114 )		(39,347 )

NET CURRENT ASSETS (LIABILITIES)			(6,591 )		(15,431 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,670 )		(13,819 )

NET LIABILITIES			(4,670 )		(13,819 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(4,770 )		(13,919 )

SHAREHOLDERS' FUNDS			(4,670)		(13,819)

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Verno UK Limited

Balance Sheet (continued)

As At 31 December 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Lee Shalit-Blake

Director

13/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Verno UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04323758 . The registered office is 10 Oaks Park, Rough Common, Canterbury, CT2 9DP.

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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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
Computer Equipment	33.33% Straight Line

2.4. Foreign Currencies

Transactions in foreign currencies are intially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reprting period foreign currency monetory items are translated at the closing rate of exchange. Non-monetory items that are measured at historical costs are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.5. Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	566	599	1,165
Additions	296	659	955
Disposals	(566 )	-	(566 )

As at 31 December 2025	296	1,258	1,554

Depreciation
As at 1 January 2025	212	17	229

...CONTINUED

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Verno UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Provided during the period	198	236	434
Disposals	(354 )	-	(354 )

As at 31 December 2025	56	253	309

Net Book Value
As at 31 December 2025	240	1,005	1,245

As at 1 January 2025	354	582	936

5. Investments

	Other
	£
Cost or Valuation
As at 1 January 2025	676

As at 31 December 2025	676

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	676

As at 1 January 2025	676

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,332	-
VAT	-	93
Other taxes and social security	1,235	1,235

	5,567	1,328

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
VAT	215	-
Accruals and deferred income	1,620	1,539
Director's loan account	35,279	37,808

	37,114	39,347

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Verno UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Related Party Transactions

As at 31 December 2025 the director L Shalit-Blake was owed £35,279 (2024: £37,808 ) by the company. The loan was interest free with no set repayment terms.

10. Ultimate Controlling Party

The director L Shalit-Blake, was the controlling party throughout the current and previous period.

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