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Registered number: 8110662
V.H Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
ZA LTD
FMAAT AND FFA
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Accountants' Report
Report of the Accountant to the director of V.H Consultancy Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
ZA Ltd
08/10/2024
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 8110662
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,497 3,422
4,497 3,422
CURRENT ASSETS
Debtors 5 235,000 235,000
Cash at bank and in hand 444,539 362,918
679,539 597,918
Creditors: Amounts Falling Due Within One Year 6 (72,829 ) (92,539 )
NET CURRENT ASSETS (LIABILITIES) 606,710 505,379
TOTAL ASSETS LESS CURRENT LIABILITIES 611,207 508,801
Creditors: Amounts Falling Due After More Than One Year 7 (50,000 ) (50,000 )
NET ASSETS 561,207 458,801
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 561,107 458,701
SHAREHOLDERS' FUNDS 561,207 458,801
Page 2
Page 3
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Vikash Vekaria
Director
08/10/2024
The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2022 100 391,289 391,389
Profit for the year and total comprehensive income - 117,412 117,412
Dividends paid - (50,000) (50,000)
As at 30 June 2023 and 1 July 2023 100 458,701 458,801
Profit for the year and total comprehensive income - 152,406 152,406
Dividends paid - (50,000) (50,000)
As at 30 June 2024 100 561,107 561,207
Page 4
Page 5
Notes to the Financial Statements
1. General Information
V.H Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8110662 . The registered office is C15, 7-11 Minerva Road, Park Royal, London, NW10 6HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 15% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 3
2 3
Page 5
Page 6
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 9,957
Additions 1,869
As at 30 June 2024 11,826
Depreciation
As at 1 July 2023 6,535
Provided during the period 794
As at 30 June 2024 7,329
Net Book Value
As at 30 June 2024 4,497
As at 1 July 2023 3,422
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 235,000 235,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 49,531 29,867
Other taxes and social security 226 -
VAT 20,672 10,272
Accruals and deferred income 2,400 2,400
Director's loan account - 50,000
72,829 92,539
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 50,000 50,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 6
Page 7
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 50,000 50,000
Page 7