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REGISTERED NUMBER: 05661115 (England and Wales)















Viewshed Limited

Unaudited Financial Statements for the Year Ended 31 March 2023






Viewshed Limited (Registered number: 05661115)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Viewshed Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr A J Gray





SECRETARY: Mrs S J Gray





REGISTERED OFFICE: 1a Parliament Square
Parliament Street
Crediton
Devon
EX17 2AW





REGISTERED NUMBER: 05661115 (England and Wales)





ACCOUNTANTS: Haines Watts Accountants (Exeter) Limited
1A Parliament Square
Parliament Street
Crediton
Devon
EX17 2AW

Viewshed Limited (Registered number: 05661115)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 2,441 2,925
2,441 2,925

CURRENT ASSETS
Debtors 7 32,138 536
Cash at bank 9,473 63,323
41,611 63,859
CREDITORS
Amounts falling due within one year 8 (13,758 ) (31,047 )
NET CURRENT ASSETS 27,853 32,812
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,294

35,737

CREDITORS
Amounts falling due after more than one
year

9

(24,621

)

(28,472

)
NET ASSETS 5,673 7,265

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,573 7,165
SHAREHOLDERS' FUNDS 5,673 7,265

Viewshed Limited (Registered number: 05661115)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 30 November 2023 and were signed by:





Mr A J Gray - Director


Viewshed Limited (Registered number: 05661115)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Viewshed 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts chargeable in respect of the sale of services to customers falling within the company's ordinary activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment - 25% reducing balance

Government grants
Grants received from the government are included in the financial statements using the Accrual model. Grants relating to revenue are recognised in income on a systematic basis over the period in which the entity recognises the related costs for which the grant is intended to compensate.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

Viewshed Limited (Registered number: 05661115)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


3. ACCOUNTING POLICIES - continued

Long term contracts
Amounts recoverable on long term contracts, which are included in debtors are stated at the net sales value of the work done after provisions for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments received on account.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 10,000
AMORTISATION
At 1 April 2022
and 31 March 2023 10,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

6. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
equipment
£   
COST
At 1 April 2022 12,478
Additions 297
At 31 March 2023 12,775
DEPRECIATION
At 1 April 2022 9,553
Charge for year 781
At 31 March 2023 10,334
NET BOOK VALUE
At 31 March 2023 2,441
At 31 March 2022 2,925

Viewshed Limited (Registered number: 05661115)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax payable 177 -
Other debtors 31,620 -
VAT 70 536
Prepayments 271 -
32,138 536

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,810 3,729
Tax - 639
Directors' current accounts 7,458 24,151
Accrued expenses 2,490 2,528
13,758 31,047

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 3,869 3,729
Bank loans - 2-5 years 12,203 11,187
Bank loans more 5 yr by instal 8,549 13,556
24,621 28,472

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,549 13,556