VIRAL PLUMBING LTD Filleted Accounts Cover
VIRAL PLUMBING LTD
Company No. 13620785
Information for Filing with The Registrar
30 September 2024
VIRAL PLUMBING LTD Balance Sheet Registrar
at
30 September 2024
Company No.
13620785
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
6,2551,550
6,2551,550
Current assets
Cash at bank and in hand
11,74415,341
11,74415,341
Creditors: Amount falling due within one year
5
(1,710)
(3,462)
Net current assets
10,03411,879
Total assets less current liabilities
16,28913,429
Creditors: Amounts falling due after more than one year
6
(2,492)
(2,406)
Net assets
13,79711,023
Capital and reserves
Called up share capital
100100
Profit and loss account
8
13,69710,923
Total equity
13,79711,023
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 September 2024 and signed on its behalf by:
Hamza Mohmed
Director
30 September 2024
VIRAL PLUMBING LTD Notes to the Accounts Registrar
for the year ended 30 September 2024
1
General information
VIRAL PLUMBING LTD is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 13620785
Its registered office is:
2A Wyatt Road
London
E7 9NE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
20% Straight line
Furniture, fittings and equipment
25% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
Currency
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
10
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 October 2023
-3,1003,100
Additions
6,850-6,850
At 30 September 2024
6,8503,1009,950
Depreciation
At 1 October 2023
-1,5501,550
Charge for the year
-2,1452,145
At 30 September 2024
-3,6953,695
Net book values
At 30 September 2024
6,850
(595)
6,255
At 30 September 2023
-
1,550
1,550
5
Creditors:
amounts falling due within one year
2024
2023
£
£
Taxes and social security
750
1,782
Accruals and deferred income
9601,680
1,7103,462
6
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Other creditors
2,4922,406
2,4922,406
7
Share Capital
100 ordinary £1 share have been allocated to a shareholder.
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
3,000
-
Dividends accrued at the period end
2,000
2,000
5,000
2,000
Dividends by type:
Non-equity preference dividends
--
Equity dividends
5,0002,000
5,000
2,000
VIRAL PLUMBING LTD1362078530 September 202401 October 2023false30 September 2024BTCSoftware AP Solution 2024 11.2.0111.2.01true136207852023-10-012024-09-30136207852024-09-30136207852023-09-3013620785core:WithinOneYear2024-09-3013620785core:WithinOneYear2023-09-3013620785core:AfterOneYear2024-09-3013620785core:AfterOneYear2023-09-3013620785core:ShareCapital2024-09-3013620785core:ShareCapital2023-09-3013620785core:RetainedEarningsAccumulatedLosses2024-09-3013620785core:RetainedEarningsAccumulatedLosses2023-09-3013620785countries:UnitedKingdom2023-10-012024-09-3013620785bus:RegisteredOffice2023-10-012024-09-3013620785core:MotorVehicles2023-10-012024-09-3013620785core:FurnitureFittingsToolsEquipment2023-10-012024-09-30136207852022-10-012023-09-3013620785core:MotorVehicles2023-10-0113620785core:FurnitureFittingsToolsEquipment2023-10-01136207852023-10-0113620785core:MotorVehicles2024-09-3013620785core:FurnitureFittingsToolsEquipment2024-09-3013620785core:RetainedEarningsAccumulatedLosses2023-10-012024-09-3013620785bus:AllOrdinaryShares2023-10-012024-09-3013620785bus:SmallEntities2023-10-012024-09-3013620785bus:FullAccounts2023-10-012024-09-3013620785bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3013620785bus:Director12023-10-012024-09-3013620785bus:PrivateLimitedCompanyLtd2023-10-012024-09-30iso4217:GBPxbrli:pure