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ASTON VIKING LIMITED

Registered Number
07211526
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

ASTON VIKING LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

SKILTON, Gavin Lugard

Company Secretary

SKILTON, Gavin Lugard

Registered Address

Woodlawn House
120 Lyndhurst Avenue
Twickenham
TW2 6BU

Registered Number

07211526 (England and Wales)
ASTON VIKING LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,1791,878
1,1791,878
Current assets
Debtors41,556-
Cash at bank and on hand556975
2,112975
Creditors amounts falling due within one year5(90,787)(82,382)
Net current assets (liabilities)(88,675)(81,407)
Total assets less current liabilities(87,496)(79,529)
Net assets(87,496)(79,529)
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(88,496)(80,529)
Shareholders' funds(87,496)(79,529)
The financial statements were approved and authorised for issue by the Director on 27 January 2025, and are signed on its behalf by:
SKILTON, Gavin Lugard
Director
Registered Company No. 07211526
ASTON VIKING LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The financial statements have been prepared on a going concern basis even though at the balance sheet date the company's net liabilities exceeded its net assets by £87,266 (2023 : £79,528). The director considers the going concern basis to be appropriate because, in his opinion, the company will obtain sufficient from its shareholders to enable it to pay its debts as they fall due.
Turnover policy
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 rendering of services. The revenue is recognised when the business consultancy services are provided.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses. Patents are being amortized evenly over their estimated useful life of seven years.
Tangible fixed assets and depreciation
Tangible fixed assets are initially stated at cost and subsequently at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 May 234,0706,70510,775
Disposals(4,070)-(4,070)
At 30 April 24-6,7056,705
Depreciation and impairment
At 01 May 233,7645,1338,897
Charge for year76393469
On disposals(3,840)-(3,840)
At 30 April 24-5,5265,526
Net book value
At 30 April 24-1,1791,179
At 30 April 233061,5721,878
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,320-
Other debtors236-
Total1,556-
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,1171,306
Other creditors88,52681,076
Accrued liabilities and deferred income144-
Total90,78782,382
6.Related party transactions
Included in other creditors is an amount of £88,526 (2023 : £81,076) due to the director, Mr G Skilton.