Registered number
13808153
Viper Telecoms Ltd
Unaudited Filleted Accounts
31 March 2024
Viper Telecoms Ltd
Registered number: 13808153
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 3,258 3,226
Current assets
Debtors 4 32,301 16,132
Cash at bank and in hand 17,751 10,273
50,052 26,405
Creditors: amounts falling due within one year 5 (52,881) (26,013)
Net current (liabilities)/assets (2,829) 392
Net assets 429 3,618
Capital and reserves
Called up share capital 1 1
Profit and loss account 428 3,617
Shareholder's funds 429 3,618
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T K Chivers
Director
Approved by the board on 29 January 2025
Viper Telecoms Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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).
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 from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
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