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Registered number: 13406538
Vink Card Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
In accordance with the engagement letter dated 06 May 2021, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 May 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21/02/2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Balance Sheet
Registered number: 13406538
31 May 2023 31 May 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 130 3,228
Cash at bank and in hand 2,846 1,730
2,976 4,958
Creditors: Amounts Falling Due Within One Year 5 (9,140 ) (5,710 )
NET CURRENT ASSETS (LIABILITIES) (6,164 ) (752 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,164 ) (752 )
NET LIABILITIES (6,164 ) (752 )
CAPITAL AND RESERVES
Called up share capital 6 100 80
Profit and Loss Account (6,264 ) (832 )
SHAREHOLDERS' FUNDS (6,164) (752)
For the year ending 31 May 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 Jonas Stockfleth
Director
21/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vink Card Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13406538 . The registered office is 24a Church Lane, London, N28DT.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
31 May 2023 31 May 2022
£ £
Due within one year
Trade debtors 130 1,918
Prepayments and accrued income - 1,300
VAT - 10
130 3,228
5. Creditors: Amounts Falling Due Within One Year
31 May 2023 31 May 2022
£ £
Trade creditors 22 1,731
Bank loans and overdrafts 948 -
VAT 618 -
Accruals and deferred income 624 624
Directors' loan accounts 625 240
Amounts owed to parent undertaking 6,303 3,115
9,140 5,710
6. Share Capital
31 May 2023 31 May 2022
£ £
Allotted, Called up and fully paid 100 80
Page 3
Page 4
7. Related Party Transactions
Film Yard LimitedParent Undertaking

Film Yard Limited

Parent Undertaking

A loan of £6,303 was outstanding at 31.05.23
The Transactions were conducted at arms length. 
Page 4