Registered number
12700025
Viand Holdings Ltd
Filleted Accounts
31 December 2023
Viand Holdings Ltd
Registered number: 12700025
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 3,614 4,517
Current assets
Debtors 4 4,350 4,350
Net current assets 4,350 4,350
Total assets less current liabilities 7,964 8,867
Creditors: amounts falling due after more than one year 5 (49,976) (49,976)
Net liabilities (42,012) (41,109)
Capital and reserves
Called up share capital 100 100
Profit and loss account (42,112) (41,209)
Shareholder's funds (42,012) (41,109)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Viand
Director
Approved by the board on 24 September 2024
Viand Holdings Ltd
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023 8,821
At 31 December 2023 8,821
Depreciation
At 1 January 2023 4,304
Charge for the year 903
At 31 December 2023 5,207
Net book value
At 31 December 2023 3,614
At 31 December 2022 4,517
4 Debtors 2023 2022
£ £
Unit 1 rent deposit 4,250 4,250
Other debtors 100 100
4,350 4,350
5 Creditors: amounts falling due after one year 2023 2022
£ £
Industrial IT Systems Ltd 49,976 49,976
6 Controlling party
Mr & Mrs Viand, the directors, control the company by virtue of a controlling interest (directly or indirectly) in the issued ordinary share capital.
7 Other information
Viand Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 2 Tungsten Building
George Street
Brighton
East Sussex
BN41 1RA
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