ACCOUNTS - Final Accounts preparation

Registered number: 13695886

VITOMI LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

VITOMI LTD

REGISTERED NUMBER: 13695886

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£


Current assets
Stocks		10,955		10,115
Debtors: amounts falling due within one year	4	-		5
Cash at bank and in hand	5	536		-
		11,491		10,120
Creditors: amounts falling due within one year	6	(17,254)		(11,652)
Net current liabilities			(5,763)		(1,532)
Total assets less current liabilities			(5,763)		(1,532)

Net liabilities			(5,763)		(1,532)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(5,863)	(1,632)
	(5,763)	(1,532)

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VITOMI LTD

REGISTERED NUMBER: 13695886

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 October 2026.

T Penkauskaite

Director

The notes on pages 3 to 6 form part of these financial statements.

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VITOMI LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Vitomi Ltd is a private company limited by share capital, registered in England and Wales.

The company's registered number is 13695886.

The company's registered ofice is 6a Hampstead High Street, London, England, NW3 1PR.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The company recorded a loss of £4,231 for the year ended 31 October 2025 (2024: £1,632) and
had net liabilities of £5,763 (2024: £1,532) at that date.

The director has carried out a review of the cash needs of the business for a period in excess of
the next 12 months from the date of signing of the accounts. Discussions in respect of future
investment in the business are ongoing and the director is confident of obtaining further funding
in the immediate future The director actively monitors cash flows and is able to respond quickly in
respect of cost management. The director therefore believe it is appropriate to apply the going
concern bass in respect of the preparation of the statutory accounts.

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VITOMI LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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VITOMI LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Other debtors	-	5
	-	5

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VITOMI LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	536	-
	536	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	4,996	-
Other creditors	10,938	10,332
Accruals and deferred income	1,320	1,320
	17,254	11,652

7.	Related party transactions
	As at the balance sheet date an amount of £4,996 (2024: £NIL) was owed to Toma Holdings, a close connected party of T Penkauskaite. The balance is repayable upon demand and the loans are interest free.

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