VERTIGO DEVELOPMENTS LIMITED


Director	Stephen John Nelson


Registered Address	6 Cleveland Road
	South Woodford
	London
	E18 2AN


Registered Number	14126847 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		1		1
			1		1
Current assets
Debtors	4	51,400		50,985
Cash at bank and on hand		-		248
		51,400		51,233
Creditors amounts falling due within one year	5	(873)		(1,273)
Net current assets (liabilities)			50,527		49,960
Total assets less current liabilities			50,528		49,961
Creditors amounts falling due after one year	6		(53,195)		(52,000)
Net assets			(2,667)		(2,039)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(2,668)		(2,040)
Shareholders' funds			(2,667)		(2,039)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 October 2026, and are signed on its behalf by:

Stephen John Nelson
Director
Registered Company No. 14126847

VERTIGO DEVELOPMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

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

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 November 24	1	1
At 31 October 25	1	1
Net book value
At 31 October 25	1	1
At 31 October 24	1	1

	Notes
	¹Other investments other than loans

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	1,400	985
Total	1,400	985

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	273	253
Accrued liabilities and deferred income	600	1,020
Total	873	1,273

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	2,500	1,500
Other creditors	50,695	50,500
Total	53,195	52,000