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2022-05-24 14129829 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 14129829 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-25 2023-05-31 14129829 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-25 2023-05-31 14129829 dpl-frs:Item11 2022-05-25 2023-05-31 14129829 dpl-frs:Item11 2022-05-24 14129829 dpl-frs:Item11 2023-05-31 14129829 dpl-frs:CostSales dpl-frs:Item11 2022-05-25 2023-05-31 14129829 dpl-frs:CostSales dpl-frs:Item11 2022-05-24 14129829 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 14129829 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-25 2023-05-31 14129829 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-25 2023-05-31 14129829 dpl-frs:Item12 2022-05-25 2023-05-31 14129829 dpl-frs:Item12 2022-05-24 14129829 dpl-frs:Item12 2023-05-31 14129829 dpl-frs:CostSales dpl-frs:Item12 2022-05-25 2023-05-31 14129829 dpl-frs:CostSales dpl-frs:Item12 2022-05-24 14129829 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 14129829 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-25 2023-05-31 14129829 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-25 2023-05-31 14129829 1 2022-05-25 2023-05-31 14129829 frs-countries:EnglandWales 2022-05-25 2023-05-31
Registered number: 14129829
Voyado Ltd
Financial Statements
For the Period 1 June 2023 to 31 December 2023
Broadwing Accountancy Services Limited
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 14129829
31 December 2023 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,451 9,565
7,451 9,565
CURRENT ASSETS
Debtors 5 49,540 334,213
Cash at bank and in hand 12,705 1,652
62,245 335,865
Creditors: Amounts Falling Due Within One Year 6 (66,521 ) (364,147 )
NET CURRENT ASSETS (LIABILITIES) (4,276 ) (28,282 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,175 (18,717 )
NET ASSETS/(LIABILITIES) 3,175 (18,717 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 3,075 (18,817 )
SHAREHOLDERS' FUNDS 3,175 (18,717)
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 Per Akerberg
Director
12/03/2024
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Voyado Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14129829 . The registered office is First Floor, 1 Cottesbrooke Park, Daventry, NN11 8YL.
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. The financial statements prepared are for 7 months, the reporting period has been shortened to bring the year end in line with the parent company. As the current period is a shorter period, the comparatives are not entirley comparable. The prior years accounts were unaudited.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
In the Directors' opinion there are no significant judgements and no key sources of estimation uncertainty.
2.4. Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.5. 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:
Computer Equipment 33%
2.6. Financial Instruments
Financial instruments held by the company include trade debtors, trade creditors and loans from related parties. The company does not consider there to be any other class of financial instruments.
2.7. Foreign Currencies
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective funcional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried forward at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.
Page 2
Page 3
2.8. 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.
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.
2.9. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. 
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.10. Trade Debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.11. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.12. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9 (2023: 2)
9 2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2023 10,984
As at 31 December 2023 10,984
Depreciation
As at 1 June 2023 1,419
Provided during the period 2,114
As at 31 December 2023 3,533
Net Book Value
As at 31 December 2023 7,451
As at 1 June 2023 9,565
5. Debtors
31 December 2023 31 May 2023
£ £
Due within one year
Trade debtors 1,340 312,951
Prepayments and accrued income 308 -
Other debtors 15,600 21,262
VAT 2,810 -
Amounts owed by group undertakings 29,482 -
49,540 334,213
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 May 2023
£ £
Trade creditors 6,309 302
Corporation tax 342 -
Other taxes and social security 26,468 29,586
Accruals and deferred income 33,402 -
Amounts owed to group undertakings - 334,259
66,521 364,147
7. Dividends
There were no dividends paid or prosed in either the current period or the prior year. 
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Voyado AB Holding . Voyado AB Holding was incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Lumaparksvägen 9, 120 31 Stockholm . The ultimate controlling party is Voyado AB who controls 100% of the shares of Voyado Ltd .
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9. Audit Information
The auditors report on the account of Voyado Ltd for the period ended 31 December 2023 was unqualified
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock Chartered Accountants , Statutory Auditor
Bourner Bullock Chartered Accountants
114 St Martin’s Lane
Covent Garden
London
WC2N 4BE
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