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Registered number: 14500782









VIRA GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
VIRA GROUP LIMITED
REGISTERED NUMBER: 14500782

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
  
100
-

  
100
-

Current assets
  

Debtors: amounts falling due within one year
  
1,500,000
-

  
1,500,000
-

Total assets less current liabilities
  
 
 
1,500,100
 
 
-

  

Net assets
  
1,500,100
-


Capital and reserves
  

Called up share capital 
  
100
-

Profit and loss account
  
1,500,000
-

  
1,500,100
-


Page 1

 
VIRA GROUP LIMITED
REGISTERED NUMBER: 14500782
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 year 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: 




................................................
A Rajan
................................................
R Sharma
Director
Director


Date: 26 November 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
VIRA GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Vira Group Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is Unit 6 Masters Court, Lyon Road, Harrow, London, United Kingodm, HA1 2BT.
The company's principal activity is that of a holding company. 
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
VIRA GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 31 March 2024
100





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,500,000
-

1,500,000
-


 
Page 4