VITA HARDWARE LIMITED

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

Registered number: 03883467

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,007		24,610

			18,007		24,610
CURRENT ASSETS
Stocks	5	348,685		327,135
Debtors	6	133,711		120,738
Cash at bank and in hand		88,691		138,268

		571,087		586,141
Creditors: Amounts Falling Due Within One Year	7	(4,904,761 )		(4,716,011 )

NET CURRENT ASSETS (LIABILITIES)			(4,333,674 )		(4,129,870 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,315,667 )		(4,105,260 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(5,547 )

NET LIABILITIES			(4,315,667 )		(4,110,807 )

CAPITAL AND RESERVES
Called up share capital	9		1,000,000		1,000,000
Profit and Loss Account			(5,315,667 )		(5,110,807 )

SHAREHOLDERS' FUNDS			(4,315,667)		(4,110,807)

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VITA HARDWARE 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

Mr Henderson Chen

Director

17/09/2026

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

1. General Information

VITA HARDWARE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03883467 . The registered office is Unit 18f3 Brooke's Mill, Armitage Bridge, Huddersfield, West Yorkshire, HD4 7NR.

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. Going Concern Disclosure

At 31 December 2025 the balance sheet shows that the company had a negative profit and loss account balance of £5,315,667 (2024- £5,110,807). The main funding to support this is a loan from Evenfalls Worldwide Co Ltd which is a company under common control and is the principal supplier to Vita Hardware Ltd. Evenfalls Worldwide Co Ltd have confirmed that they will not demand significant repayment of the loan within the next 12 months. The directors consider that it is appropriate to prepare the accounts on a going concern basis. The financial statements do not include any adjustments that would result if the financial support was withdrawn.

2.3. Turnover

Turnover comprise the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

2.4. 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:

Plant & Machinery	25% - 33.33% straight line
Motor Vehicles	25% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The company has substantial losses to be utilised against future trading profits for tax purposes, however these are unlikely to be recoverable in the foreseeable future. Accordingly, no deferred tax asset is included in the accounts.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 8)

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VITA HARDWARE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2025	23,337	26,131	49,468
Additions	352	-	352

As at 31 December 2025	23,689	26,131	49,820

Depreciation
As at 1 January 2025	22,680	2,178	24,858
Provided during the period	423	6,532	6,955

As at 31 December 2025	23,103	8,710	31,813

Net Book Value
As at 31 December 2025	586	17,421	18,007

As at 1 January 2025	657	23,953	24,610

5. Stocks

	2025	2024
	£	£
Stock	348,685	327,135

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	120,432	105,685
Amounts owed by group undertakings	-	3,117
Other debtors	13,279	11,936

	133,711	120,738

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,304	41,784
Bank loans and overdrafts	5,290	10,118
Amounts owed to group undertakings	4,846,194	4,638,914
Other creditors	15,975	19,225
Taxation and social security	19,998	5,970

	4,904,761	4,716,011

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	5,547

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VITA HARDWARE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000,000	1,000,000

10. Related Party Transactions

Summary of transactions with entities with joint control or significant interest

There were transactions during the year with two companies that are under common control.

Purchases from Evenfalls Worldwide Co Ltd are acquired on deferred terms, payable as soon as sufficient funds are available, with interest at variable rates.

Expenditure with and amounts payable to related parties

	2025	2024
	£	£
Purchase of goods	662,093	602,498
Interest payable	44,163	35,319
Amounts payable to related parties	4,846,194	4,635,797

11. Ultimate Controlling Party

The company's immediate parent is Joy Glory Group Limited, incorporated in Belize.

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