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REGISTERED NUMBER: 12507934 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2023

FOR

THE VIPER COMPANIES LTD

THE VIPER COMPANIES LTD (REGISTERED NUMBER: 12507934)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE VIPER COMPANIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2023







DIRECTOR: S Pickup





REGISTERED OFFICE: Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY





REGISTERED NUMBER: 12507934 (England and Wales)





ACCOUNTANTS: Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

THE VIPER COMPANIES LTD (REGISTERED NUMBER: 12507934)

BALANCE SHEET
31ST JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 103 102

CURRENT ASSETS
Debtors 5 466,090 548,414
Cash in hand 101 102
466,191 548,516
CREDITORS
Amounts falling due within one year 6 12,547 -
NET CURRENT ASSETS 453,644 548,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

453,747

548,618

CAPITAL AND RESERVES
Called up share capital 206 206
Retained earnings 453,541 548,412
SHAREHOLDERS' FUNDS 453,747 548,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31st July 2024 and were signed by:





S Pickup - Director


THE VIPER COMPANIES LTD (REGISTERED NUMBER: 12507934)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023


1. STATUTORY INFORMATION

The Viper Companies 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 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 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 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 year was 1 (2022 - 1 ) .

THE VIPER COMPANIES LTD (REGISTERED NUMBER: 12507934)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2023


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st August 2022 102
Additions 1
At 31st July 2023 103
NET BOOK VALUE
At 31st July 2023 103
At 31st July 2022 102

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Amounts owed by group undertakings - 38,033
Other debtors 466,090 510,381
466,090 548,414

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Amounts owed to group undertakings 12,547 -

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st July 2023 and 31st July 2022:

31.7.23 31.7.22
£    £   
S Pickup
Balance outstanding at start of year 510,381 585,066
Amounts advanced 50,269 89,915
Amounts repaid (94,560 ) (164,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 466,090 510,381