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REGISTERED NUMBER: 08643411 (England and Wales)















Unaudited Financial Statements

for the Period 1 September 2022 to 30 September 2023

for

Visium Consultants Ltd

Visium Consultants Ltd (Registered number: 08643411)






Contents of the Financial Statements
for the Period 1 September 2022 to 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Visium Consultants Ltd

Company Information
for the Period 1 September 2022 to 30 September 2023







DIRECTORS: W J C Mitchell
Mrs C Mitchell





REGISTERED OFFICE: 9 St. Georges Yard
Farnham
Surrey
GU9 7LW





REGISTERED NUMBER: 08643411 (England and Wales)





ACCOUNTANTS: Blackwood Futcher & Co.
Chartered Accountants
9 St George's Yard
Farnham
Surrey
GU9 7LW

Visium Consultants Ltd (Registered number: 08643411)

Balance Sheet
30 September 2023

30.9.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 29,137

CURRENT ASSETS
Debtors 5 10,810 567
Cash at bank 3,306 7,631
14,116 8,198
CREDITORS
Amounts falling due within one year 6 9,203 17,979
NET CURRENT ASSETS/(LIABILITIES) 4,913 (9,781 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,913

19,356

PROVISIONS FOR LIABILITIES - 5,536
NET ASSETS 4,913 13,820

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,813 13,720
SHAREHOLDERS' FUNDS 4,913 13,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 December 2023 and were signed on its behalf by:





W J C Mitchell - Director


Visium Consultants Ltd (Registered number: 08643411)

Notes to the Financial Statements
for the Period 1 September 2022 to 30 September 2023

1. STATUTORY INFORMATION

Visium Consultants Ltd 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for management consultancy services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets
Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Plant and machinery etc - 25% on cost
Motor vehicles - 20% on reducing balance

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

Taxation
Taxation for the period 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.

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 period 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 they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

Visium Consultants Ltd (Registered number: 08643411)

Notes to the Financial Statements - continued
for the Period 1 September 2022 to 30 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 37,729
Additions 439
Disposals (38,168 )
At 30 September 2023 -
DEPRECIATION
At 1 September 2022 8,592
Eliminated on disposal (8,592 )
At 30 September 2023 -
NET BOOK VALUE
At 30 September 2023 -
At 31 August 2022 29,137

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.8.22
£    £   
Other debtors 10,810 567

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.8.22
£    £   
Trade creditors 79 513
Taxation and social security 7,751 4,304
Other creditors 1,373 13,162
9,203 17,979

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 September 2023 and the year ended 31 August 2022:

30.9.23 31.8.22
£    £   
W J C Mitchell and Mrs C Mitchell
Balance outstanding at start of period - -
Amounts advanced 10,810 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 10,810 -

The maximum amount outstanding during the period and due to the company by the directors was £10,810. No interest was payable on this balance during the period.