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Company Registration No. 9495078 (England and Wales)
Vista Audit Services Limited Unaudited accounts for the year ended 31 March 2024
Vista Audit Services Limited Unaudited accounts Contents
Page
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Vista Audit Services Limited Company Information for the year ended 31 March 2024
Director
Caroline Wendy Brailsford
Company Number
9495078 (England and Wales)
Registered Office
56 Gooden Street Heywood Lancashire OL10 2BU
Accountants
IAB Accountants Limited 200 Selbourne Road Luton Bedfordshire LU4 8LT
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Vista Audit Services Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Vista Audit Services Limited for the year ended 31 March 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Vista Audit Services Limited, as a body, in accordance with the terms of our engagement letter dated 1 January 2020. Our work has been undertaken solely to prepare for your approval the accounts of Vista Audit Services Limited and state those matters that we have agreed to state to the Board of Directors of Vista Audit Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vista Audit Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Vista Audit Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Vista Audit Services Limited. You consider that Vista Audit Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Vista Audit Services Limited. 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 statutory accounts.
IAB Accountants Limited Chartered Certified Accountants 200 Selbourne Road Luton Bedfordshire LU4 8LT 25 July 2024
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Vista Audit Services Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
20,298 
12,742 
Creditors: amounts falling due within one year
(3,850)
(3,012)
Net current assets
16,448 
9,730 
Net assets
16,448 
9,730 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
16,446 
9,728 
Shareholders' funds
16,448 
9,730 
For the year ending 31 March 2024 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 July 2024 and were signed on its behalf by
Caroline Wendy Brailsford Director Company Registration No. 9495078
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Vista Audit Services Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Vista Audit Services Limited is a private company, limited by shares, registered in England and Wales, registration number 9495078. The registered office is 56 Gooden Street, Heywood, Lancashire, OL10 2BU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,271 
1,144 
Other creditors
1,579 
1,555 
Loans from directors
- 
313 
3,850 
3,012 
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Vista Audit Services Limited Notes to the Accounts for the year ended 31 March 2024
6
Transactions with related parties
The company was under the control of the director throughout the current year. Included in other creditors at the yearend is an amount of £0 (2023: £313) owed to the director by the company.
7
Controlling party
The ultimate controlling party is Caroline Wendy Brailsford.
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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