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Registered number: 14589252









Vista Brokers Holdings Limited







Unaudited

Financial statements

Information for filing with the registrar

For the period ended 30 June 2024

 
Vista Brokers Holdings Limited
Registered number: 14589252

Balance Sheet
As at 30 June 2024

2024
Note
£

Fixed assets
  

Investments
 4 
6,300,000

  

Creditors: amounts falling due within one year
 5 
(651,794)

Net current (liabilities)/assets
  
 
 
(651,794)

Total assets less current liabilities
  
5,648,206

Creditors: amounts falling due after more than one year
 6 
(857,823)

  

Net assets
  
4,790,383


Capital and reserves
  

Called up share capital 
  
153

Share premium account
  
4,724,847

Profit and loss account
  
65,383

  
4,790,383


The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 statement of income and retained earnings 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 by: 




................................................
G Ruben
Director

Date: 9 October 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
Vista Brokers Holdings Limited
 
 
 
Notes to the Financial Statements
For the period ended 30 June 2024

1.


General information

The company is a company limited by share capital, incorporated in the United Kingdom. The company's registered office address is Windmill Green Industrious, 24 Mount Street, Manchester, M2 3NX.

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

Interest income

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

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
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.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

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.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 2

 
Vista Brokers Holdings Limited
 
 
 
Notes to the Financial Statements
For the period ended 30 June 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 0.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
6,300,000



At 30 June 2024
6,300,000





5.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
315,000

Corporation tax
21,794

Other creditors
315,000

651,794



6.


Creditors: Amounts falling due after more than one year

2024
£

Other creditors
857,823



7.


Related party transactions

During the year, dividends of £664,164 were paid to Directors. 

 
Page 3