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REGISTERED NUMBER: 08370070 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

VIADUCT LTD

VIADUCT LTD (REGISTERED NUMBER: 08370070)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


VIADUCT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Mr M Heath
Mr D G Lang
Mr D Williams





REGISTERED OFFICE: Lang Bennetts
The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG





REGISTERED NUMBER: 08370070 (England and Wales)





ACCOUNTANTS: TC Group
Bickland House
Bickland Water Road
Falmouth
Cornwall
TR11 4SB

VIADUCT LTD (REGISTERED NUMBER: 08370070)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 1,933 1,735

CURRENT ASSETS
Debtors 6 26,611 30,194
Cash at bank 244,094 282,783
270,705 312,977
CREDITORS
Amounts falling due within one year 7 (17,841 ) (43,905 )
NET CURRENT ASSETS 252,864 269,072
TOTAL ASSETS LESS CURRENT
LIABILITIES

254,797

270,807

PROVISIONS FOR LIABILITIES (465 ) (330 )
NET ASSETS 254,332 270,477

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 253,332 269,477
SHAREHOLDERS' FUNDS 254,332 270,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by:



Mr M Heath - Director


VIADUCT LTD (REGISTERED NUMBER: 08370070)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Viaduct 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The company's ability to continue trading is dependent upon the continued support of its director and an improvement in the company's trading results. On the assumption that the support is ongoing the director considers that it is appropriate to prepare the financial statements on the going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be readily measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates Value Added Tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

VIADUCT LTD (REGISTERED NUMBER: 08370070)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2023 528 2,737 3,265
Additions - 1,425 1,425
Disposals - (987 ) (987 )
At 31 January 2024 528 3,175 3,703
DEPRECIATION
At 1 February 2023 528 1,002 1,530
Charge for year - 635 635
Eliminated on disposal - (395 ) (395 )
At 31 January 2024 528 1,242 1,770
NET BOOK VALUE
At 31 January 2024 - 1,933 1,933
At 31 January 2023 - 1,735 1,735

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,080 8,820
Amounts recoverable on contracts 12,930 18,420
Other debtors 999 999
Prepayments 2,602 1,955
26,611 30,194

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax - 10,071
VAT 14,260 20,138
Other creditors 69 10,312
Directors' current accounts 2,008 2,152
Accrued expenses 1,504 1,232
17,841 43,905

8. ULTIMATE CONTROLLING PARTY

The controlling parties are Mr M Heath, Mr D Lang and Mr D Williams.