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 |