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Registered number: 12542120
Viking Ventures & Investments Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Alexander Myerson & Co Limited
Alexander House
61 Rodney Street
Liverpool
Merseyside
L1 9ER
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12542120
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,416 1,814
1,416 1,814
CURRENT ASSETS
Debtors 62,585 42,325
Cash at bank and in hand 4,000 13
66,585 42,338
Creditors: Amounts Falling Due Within One Year (32,143 ) (18,930 )
NET CURRENT ASSETS (LIABILITIES) 34,442 23,408
TOTAL ASSETS LESS CURRENT LIABILITIES 35,858 25,222
NET ASSETS 35,858 25,222
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 35,758 25,122
SHAREHOLDERS' FUNDS 35,858 25,222
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr R J Moore
Director
13 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Viking Ventures & Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12542120 . The registered office is 148 Stalisfield Avenue, Liverpool, L11 2UW.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes and other sales taxes.
2.3. 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:
Plant & Machinery 20% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on  a straight line basis over the period of the lease. 
2.5. 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 liabilites are not discontinued. 
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. 
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that thye will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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Page 4
4. Tangible Assets
Total
£
Cost
As at 1 April 2022 2,325
As at 31 March 2023 2,325
Depreciation
As at 1 April 2022 511
Provided during the period 398
As at 31 March 2023 909
Net Book Value
As at 31 March 2023 1,416
As at 1 April 2022 1,814
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Richard Moore 38,000 42,983 25,312 - 55,671
The above loan is unsecured, interest free and repayable on demand.
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