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Registered number: 10518975
Vikinggenetics UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10518975
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 44,186 60,956
44,186 60,956
CURRENT ASSETS
Stocks 134,619 100,857
Debtors 4 428,286 459,736
Cash at bank and in hand 181,825 150,897
744,730 711,490
Creditors: Amounts Falling Due Within One Year 5 (232,760 ) (240,329 )
NET CURRENT ASSETS (LIABILITIES) 511,970 471,161
TOTAL ASSETS LESS CURRENT LIABILITIES 556,156 532,117
Creditors: Amounts Falling Due After More Than One Year 6 (538,990 ) (517,463 )
NET ASSETS 17,166 14,654
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 17,165 14,653
SHAREHOLDERS' FUNDS 17,166 14,654
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Page 2
For the year ending 31 December 2023 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
Mr Matthew Stott
Director
7 February 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Plant & Machinery 25% straight line
Motor Vehicles 20% straight line
Computer Equipment 25% straight line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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1.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
2023 2022
Average number of employees, including directors 6 5
6 5
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 - 16,400 78,946 1,100 96,446
Additions 9,279 5,171 - 4,667 19,117
Disposals - - (29,449 ) - (29,449 )
As at 31 December 2023 9,279 21,571 49,497 5,767 86,114
Depreciation
As at 1 January 2023 - 16,400 19,090 - 35,490
Provided during the period 734 898 9,899 797 12,328
Disposals - - (5,890 ) - (5,890 )
As at 31 December 2023 734 17,298 23,099 797 41,928
Net Book Value
As at 31 December 2023 8,545 4,273 26,398 4,970 44,186
As at 1 January 2023 - - 59,856 1,100 60,956
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 422,066 459,696
Prepayments and accrued income 3,843 -
Other debtors - 40
Deferred tax current asset 2,377 -
428,286 459,736
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5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 65,835 43,804
Corporation tax 3,885 7,851
Other taxes and social security 3,163 5,935
VAT 100,796 93,441
Pension creditor 10,348 -
Accruals and deferred income 48,733 69,506
Amounts owed to group undertakings - 19,792
232,760 240,329
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to group undertakings 538,990 517,463
538,990 517,463
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings Other
2023 2022 2023 2022
£ £ £ £
Within 1 year 10,200 - 22,342 2,479
Between 1 and 5 years 40,800 - 41,085 -
51,000 - 63,427 2,479
8. Related Party Transactions
The company maintained a loan with its parent company. Interest is charged on the loan at a rate of 4% per annum. At the balance sheet date the amount due by the company was £538,990 (2022: £517,463).
The company maintained a loan with a a fellow subsidiary company. The loan is interest free and repayable on demand. At the balance sheet date the amount due by the company was £Nil (2022: £19,762).
9. General Information
Vikinggenetics UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10518975 . The registered office is East Reach House C/O Walpole Dunn, East Reach, Taunton, Somerset, TA1 3ES.
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