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Registered number: 10104595
VVAT Limited
Financial Statements
For The Year Ended 30 April 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10104595
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,449 2,649
Investments 5 590,200 93,200
593,649 95,849
CURRENT ASSETS
Cash at bank and in hand 237,529 603,504
237,529 603,504
Creditors: Amounts Falling Due Within One Year 6 (62,650 ) (55,342 )
NET CURRENT ASSETS (LIABILITIES) 174,879 548,162
TOTAL ASSETS LESS CURRENT LIABILITIES 768,528 644,011
NET ASSETS 768,528 644,011
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 768,428 643,911
SHAREHOLDERS' FUNDS 768,528 644,011
Page 1
Page 2
For the year ending 30 April 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 Vedahari Ponnaiah
Director
14 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
VVAT Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10104595 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 25% Reducing balance basis
Computer Equipment 25% Reducing balance basis
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 1
2 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 7,125 - 7,125
Additions - 1,949 1,949
As at 30 April 2024 7,125 1,949 9,074
Depreciation
As at 1 May 2023 4,476 - 4,476
Provided during the period 662 487 1,149
As at 30 April 2024 5,138 487 5,625
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2024 1,987 1,462 3,449
As at 1 May 2023 2,649 - 2,649
5. Investments
Unlisted Other Total
£ £ £
Cost
As at 1 May 2023 93,200 - 93,200
Additions 97,000 400,000 497,000
As at 30 April 2024 190,200 400,000 590,200
Provision
As at 1 May 2023 - - -
As at 30 April 2024 - - -
Net Book Value
As at 30 April 2024 190,200 400,000 590,200
As at 1 May 2023 93,200 - 93,200
The company has made short term indirect investments of capital into property projects via 3rd party intermediaries, that will be repayble at the end of the term with interest.

6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Corporation tax 39,926 26,404
Accruals and deferred income 2,500 2,500
Director's loan account 20,223 26,437
62,650 55,342
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 1,320 2,850
Page 4