Virtalis Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10782283

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		12,675,863		12,675,863

			12,675,863		12,675,863
CURRENT ASSETS
Cash at bank and in hand		1,419		471

		1,419		471
Creditors: Amounts Falling Due Within One Year	5	(1,692,405 )		(1,446,828 )

NET CURRENT ASSETS (LIABILITIES)			(1,690,986 )		(1,446,357 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,984,877		11,229,506

Creditors: Amounts Falling Due After More Than One Year	6		(2,453,654 )		(2,442,985 )

NET ASSETS			8,531,223		8,786,521

CAPITAL AND RESERVES
Called up share capital	7		77,612		77,612
Share premium account			7,985,261		7,985,261
Profit and Loss Account			468,350		723,648

SHAREHOLDERS' FUNDS			8,531,223		8,786,521

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Virtalis Holdings Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

B Hill

Director

11/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Virtalis Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10782283 . The registered office is Chester House, 79 Dane Road, Sale, Manchester, M33 7BP.

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. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There have been no judgements, estimates or assumptions made in the preparation of these financial statements.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 July 2025	12,675,863

As at 30 June 2026	12,675,863

Provision
As at 1 July 2025	-

As at 30 June 2026	-

Net Book Value
As at 30 June 2026	12,675,863

As at 1 July 2025	12,675,863

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	180,000	180,000
Deferred Consideration	904,288	873,111
Amounts owed to group undertakings	608,117	393,717

	1,692,405	1,446,828

The bank loans are secured by fixed charges over the assets of the group.

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Virtalis Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

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

	2026	2025
	£	£
Bank loans	63,031	243,031
Other loans	2,390,623	2,199,954

	2,453,654	2,442,985

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	77,612	77,612

8. Post Balance Sheet Events

The company's shareholders entered into an agreement to sell their entire shareholding in Virtalis Holdings Ltd. Completion is expected in September 2026. The transaction concerns the ownership of the company's shares and has no financial effect on the assets, liabilities or results reported in these financial statements.

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