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Company Registration No. 12895401 (England and Wales)
VIPHON LIMITED Unaudited accounts for the year ended 30 September 2023
VIPHON LIMITED Unaudited accounts Contents
Page
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VIPHON LIMITED Company Information for the year ended 30 September 2023
Director
Richard Goodliffe
Secretary
Richard Goodliffe
Company Number
12895401 (England and Wales)
Registered Office
71-75 SHELTON STREET LONDON GREATER LONDON WC2H 9JQ UNITED KINGDOM
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VIPHON LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,068 
2,501 
Current assets
Inventories
15,575 
17,235 
Debtors
1 
1,638 
Cash at bank and in hand
10,226 
2,656 
25,802 
21,529 
Creditors: amounts falling due within one year
(37,212)
(18,777)
Net current (liabilities)/assets
(11,410)
2,752 
Net (liabilities)/assets
(8,342)
5,253 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(8,343)
5,252 
Shareholders' funds
(8,342)
5,253 
For the year ending 30 September 2023 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 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 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 27 August 2024 and were signed on its behalf by
Richard Goodliffe Director Company Registration No. 12895401
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VIPHON LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
VIPHON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12895401. The registered office is 71-75 SHELTON STREET, LONDON, GREATER LONDON, WC2H 9JQ, UNITED KINGDOM.
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 under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2022
4,633 
Additions
2,300 
At 30 September 2023
6,933 
Depreciation
At 1 October 2022
2,132 
Charge for the year
1,733 
At 30 September 2023
3,865 
Net book value
At 30 September 2023
3,068 
At 30 September 2022
2,501 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,576 
Other debtors
1 
62 
1 
1,638 
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VIPHON LIMITED Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
10,609 
8,667 
Taxes and social security
26,603 
10,110 
37,212 
18,777 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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