REGISTERED NUMBER: 15348187 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Vitaspan Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Jackson

REGISTERED OFFICE:

167-169 Great Portland Street

5th Floor

London

W1W 5PF

REGISTERED NUMBER:

15348187 (England and Wales)

ACCOUNTANTS:

Elemental CoSec Limited

27 Old Gloucester Street

London

WC1N 3AX

FIXED ASSETS

Intangible assets

4

95,906

-

Tangible assets

5

1,577

-

97,483

-

CURRENT ASSETS

Debtors

6

37,277

1,519

Cash at bank and in hand

69,481

100

106,758

1,619

CREDITORS

Amounts falling due within one year

7

(49,991

)

(13,436

)

NET CURRENT ASSETS/(LIABILITIES)

56,767

(11,817

)

TOTAL ASSETS LESS CURRENT LIABILITIES

154,250

(11,817

)

CAPITAL AND RESERVES

Called up share capital

107

100

Share premium

241,913

-

Retained earnings

(87,770

)

(11,917

)

154,250

(11,817

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

M Jackson - Director

1.	STATUTORY INFORMATION

Vitaspan Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover relates to services provided and is recognised at the point of service.

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is included in Administrative Expenses in the profit and loss account.

Trademarks are being amortised evenly over their estimated useful life of 10 years.

Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Company are recognised as intangible assets when the following criteria are met:

- It is technically feasible to complete the software so that it will be available for use.

- Management intends to complete the software and use or sell it.

- There is an ability to use or sell the software.

- It can be demonstrated how the software will generate probable future economic benefits.

- Adequate technical, financial and other resources to complete the development and to use or sell the software are available.

- The expenditure attributable to the software during its development can be reliably measured.

Other development expenditures that do not meet these criteria are recognised as an expense as incurred.

Development costs previously recognised as an expense are not recognised as an asset in a subsequent period.

At the balance sheet no amortisation has been charged as the product is not yet available for use.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Development

Trademarks

costs

Totals

£

£

£

COST

Additions

750

95,206

95,956

At 31 December 2025

750

95,206

95,956

AMORTISATION

Amortisation for year

50

-

50

At 31 December 2025

50

-

50

NET BOOK VALUE

At 31 December 2025

700

95,206

95,906

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

1,894

At 31 December 2025

1,894

DEPRECIATION

Charge for year

317

At 31 December 2025

317

NET BOOK VALUE

At 31 December 2025

1,577

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

900

-

Other debtors

36,377

1,519

37,277

1,519

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

45,483

-

Other creditors

4,508

13,436

49,991

13,436