Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01No description of principal activityfalse11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11722114 2023-01-01 2023-12-31 11722114 2022-01-01 2022-12-31 11722114 2023-12-31 11722114 2022-12-31 11722114 c:Director1 2023-01-01 2023-12-31 11722114 c:RegisteredOffice 2023-01-01 2023-12-31 11722114 d:CurrentFinancialInstruments 2023-12-31 11722114 d:CurrentFinancialInstruments 2022-12-31 11722114 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11722114 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11722114 d:ShareCapital 2023-12-31 11722114 d:ShareCapital 2022-12-31 11722114 d:RetainedEarningsAccumulatedLosses 2023-12-31 11722114 d:RetainedEarningsAccumulatedLosses 2022-12-31 11722114 c:FRS102 2023-01-01 2023-12-31 11722114 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11722114 c:FullAccounts 2023-01-01 2023-12-31 11722114 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11722114 2 2023-01-01 2023-12-31 11722114 6 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11722114










VIKING VALHALLA HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
VIKING VALHALLA HOLDINGS LIMITED
 
 
COMPANY INFORMATION


Director
Klaus Oestergaard 




Registered number
11722114



Registered office
89 Spa Road

London

SE16 3SG




Accountants
Greenback Alan LLP
Chartered Accountants

89 Spa Road

London

SE16 3SG





 
VIKING VALHALLA HOLDINGS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF VIKING VALHALLA HOLDINGS LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Viking Valhalla Holdings Limited for the year ended 31 December 2023 which comprise the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Viking Valhalla Holdings Limited in accordance with the terms of our engagement letter dated 11 November 2020Our work has been undertaken solely to prepare for your approval the financial statements of Viking Valhalla Holdings Limited and state those matters that we have agreed to state to the director of Viking Valhalla Holdings Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Viking Valhalla Holdings Limited and its director for our work or for this report. 

It is your duty to ensure that Viking Valhalla Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Viking Valhalla Holdings Limited. You consider that Viking Valhalla Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Viking Valhalla Holdings 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 financial statements.

  



Greenback Alan LLP
 
Chartered Accountants
  
89 Spa Road
London
SE16 3SG
2 September 2024
Page 1

 
VIKING VALHALLA HOLDINGS LIMITED
REGISTERED NUMBER: 11722114

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
787,854
787,854

  
787,854
787,854

Current assets
  

Debtors: amounts falling due within one year
 5 
5,353
5,052

  
5,353
5,052

Creditors: amounts falling due within one year
 6 
(796,410)
(810,717)

Net current liabilities
  
 
 
(791,057)
 
 
(805,665)

Total assets less current liabilities
  
(3,203)
(17,811)

  

Net liabilities
  
(3,203)
(17,811)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(3,204)
(17,812)

  
(3,203)
(17,811)


Page 2

 
VIKING VALHALLA HOLDINGS LIMITED
REGISTERED NUMBER: 11722114
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 September 2024.




Klaus Oestergaard
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
VIKING VALHALLA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Viking Valhalla Holdings Limited is a private company limited by shares, incorporated in England and Wales. Its registered office address is 89 Spa Road, London, SE16 3SG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Page 4

 
VIKING VALHALLA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2023
787,854



At 31 December 2023
787,854





5.


Debtors

2023
2022
£
£


Other debtors
5,353
5,052

5,353
5,052


Page 5

 
VIKING VALHALLA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
630
-

Other creditors
794,340
809,517

Accruals and deferred income
1,440
1,200

796,410
810,717


 
Page 6