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Company Registration No. 12613802 (England and Wales)
UK VPN LTD Unaudited accounts for the year ended 31 May 2024
UK VPN LTD Unaudited accounts Contents
Page
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UK VPN LTD Company Information for the year ended 31 May 2024
Director
Joshua Christopher Paul
Company Number
12613802 (England and Wales)
Registered Office
20 Wenlock Road London N1 7GU
Accountants
Mayflower Accountancy & Tax Limited Unit A, Angel Business Centre 1 Luton Road Toddington Bedfordshire LU5 6DE
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UK VPN LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
45,427 
2,902 
Current assets
Debtors
83,084 
22 
Cash at bank and in hand
236,736 
210,059 
319,820 
210,081 
Creditors: amounts falling due within one year
(236,270)
(174,004)
Net current assets
83,550 
36,077 
Total assets less current liabilities
128,977 
38,979 
Creditors: amounts falling due after more than one year
(36,718)
- 
Provisions for liabilities
Deferred tax
(2,504)
(732)
Net assets
89,755 
38,247 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
89,754 
38,246 
Shareholders' funds
89,755 
38,247 
For the year ending 31 May 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 February 2025 and were signed on its behalf by
Joshua Christopher Paul Director Company Registration No. 12613802
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UK VPN LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
UK VPN LTD is a private company, limited by shares, registered in England and Wales, registration number 12613802. The registered office is 20 Wenlock Road, London, N1 7GU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing Balance 20%
Motor vehicles
Reducing Balance 20%
Computer equipment
Straight Line 3 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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UK VPN LTD Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
1,358 
- 
7,164 
8,522 
Additions
935 
43,215 
4,034 
48,184 
At 31 May 2024
2,293 
43,215 
11,198 
56,706 
Depreciation
At 1 June 2023
666 
- 
4,954 
5,620 
Charge for the year
254 
2,432 
2,973 
5,659 
At 31 May 2024
920 
2,432 
7,927 
11,279 
Net book value
At 31 May 2024
1,373 
40,783 
3,271 
45,427 
At 31 May 2023
692 
- 
2,210 
2,902 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
600 
- 
Amounts due from group undertakings etc.
81,994 
- 
Other debtors
490 
22 
83,084 
22 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
14,624 
10,300 
Obligations under finance leases and hire purchase contracts
5,519 
- 
Taxes and social security
198,256 
162,982 
Other creditors
16,684 
722 
Loans from directors
1,187 
- 
236,270 
174,004 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
36,718 
- 
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UK VPN LTD Notes to the Accounts for the year ended 31 May 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
2,504 
732 
2024 
2023 
£ 
£ 
Provision at start of year
732 
20,695 
Charged/(credited) to the profit and loss account
1,772 
(19,963)
Provision at end of year
2,504 
732 
9
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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