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REGISTERED NUMBER: 07054372 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

VIEWPOINT ORGANISATION GROUP LIMITED

VIEWPOINT ORGANISATION GROUP LIMITED (REGISTERED NUMBER: 07054372)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


VIEWPOINT ORGANISATION GROUP LIMITED

COMPANY INFORMATION
for the year ended 31 MARCH 2024







DIRECTORS: W M Davies
D N Hopkins





SECRETARY: W M Davies





REGISTERED OFFICE: 1 High Street
Thatcham
Berks
RG19 3JG





REGISTERED NUMBER: 07054372 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG

VIEWPOINT ORGANISATION GROUP LIMITED (REGISTERED NUMBER: 07054372)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 20,000
Tangible assets 5 9,667 10,994
Investments 6 66,667 66,667
96,334 97,661

CURRENT ASSETS
Debtors 7 864,215 1,032,583
Cash at bank 101 101
864,316 1,032,684
CREDITORS
Amounts falling due within one year 8 330,005 328,732
NET CURRENT ASSETS 534,311 703,952
TOTAL ASSETS LESS CURRENT
LIABILITIES

630,645

801,613

CREDITORS
Amounts falling due after more than one
year

9

29,167

50,699
NET ASSETS 601,478 750,914

CAPITAL AND RESERVES
Called up share capital 10 80,672 80,672
Share premium 11 6,000 6,000
Retained earnings 11 514,806 664,242
SHAREHOLDERS' FUNDS 601,478 750,914

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

VIEWPOINT ORGANISATION GROUP LIMITED (REGISTERED NUMBER: 07054372)

BALANCE SHEET - continued
31 MARCH 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2024 and were signed on its behalf by:





W M Davies - Director


VIEWPOINT ORGANISATION GROUP LIMITED (REGISTERED NUMBER: 07054372)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 MARCH 2024

1. STATUTORY INFORMATION

Viewpoint Organisation Group Limited 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. ACCOUNTING POLICIES

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

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

Goodwill
Goodwill is the amount in connection with the issue of "A" Ordinary shares of £20,000.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Office equipment - 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

VIEWPOINT ORGANISATION GROUP LIMITED (REGISTERED NUMBER: 07054372)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 MARCH 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 20,000
NET BOOK VALUE
At 31 March 2024 20,000
At 31 March 2023 20,000

5. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 851 40,854 41,705
DEPRECIATION
At 1 April 2023 594 30,117 30,711
Charge for year 51 1,276 1,327
At 31 March 2024 645 31,393 32,038
NET BOOK VALUE
At 31 March 2024 206 9,461 9,667
At 31 March 2023 257 10,737 10,994

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 66,667
NET BOOK VALUE
At 31 March 2024 66,667
At 31 March 2023 66,667

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 3,223 -
Amounts owed by group undertakings 860,992 1,027,095
Other debtors - 5,488
864,215 1,032,583

VIEWPOINT ORGANISATION GROUP LIMITED (REGISTERED NUMBER: 07054372)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 MARCH 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 95,851 66,144
Trade creditors 16,017 21,088
Amounts owed to group undertakings 182,146 210,168
Taxation and social security 4,603 4,757
Other creditors 31,388 26,575
330,005 328,732

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 29,167 50,699

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 10,417

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 ordinary 1 2 2
20,000 A Ordinary 1 60,670 60,670
60,000 ordinary 1 20,000 20,000
80,672 80,672

11. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 April 2023 664,242 6,000 670,242
Deficit for the year (149,436 ) (149,436 )
At 31 March 2024 514,806 6,000 520,806

12. CONTINGENT LIABILITIES

There were no contingent liabilities at 31 March 2024.

13. RELATED PARTY DISCLOSURES

During the year the company entered into transactions with Related Companies of which Mr W M Davis and Mr D N Hopkins are directors. At the year end the overall balance due from reflated companies was £678,846 (2023 : £816,926.)

VIEWPOINT ORGANISATION GROUP LIMITED (REGISTERED NUMBER: 07054372)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 MARCH 2024

14. ULTIMATE CONTROLLING PARTY

The Directors,Mr W M Davis and Mr D N Hopkins, control the company by virtue of a controlling interest of 100% of the issued ordinary share capital ( 50 % each).