VIEWDIGITAL COMMUNITY INTEREST COMPANY

Company Registration Number:
NI619063 (Northern Ireland)

Unaudited statutory accounts for the year ended 30 June 2024

Period of accounts

Start date: 1 July 2023

End date: 30 June 2024

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 30 June 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Directors' report period ended 30 June 2024

The directors present their report with the financial statements of the company for the period ended 30 June 2024

Directors

The directors shown below have held office during the whole of the period from
1 July 2023 to 30 June 2024

Una Murphy
Brian Pelan
Kelly Andrews
Kathryn Clarke
Mary McManus


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
26 March 2025

And signed on behalf of the board by:
Name: Una Murphy
Status: Director

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Profit And Loss Account

for the Period Ended 30 June 2024

2024 2023


£

£
Turnover: 2,801 89,723
Cost of sales: ( 1,000 ) ( 743 )
Gross profit(or loss): 1,801 88,980
Administrative expenses: ( 3,579 ) ( 16,258 )
Operating profit(or loss): (1,778) 72,722
Profit(or loss) before tax: (1,778) 72,722
Tax: ( 894 )
Profit(or loss) for the financial year: (1,778) 71,828

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Balance sheet

As at 30 June 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 2,522 2,967
Total fixed assets: 2,522 2,967
Current assets
Debtors: 4 171 171
Cash at bank and in hand: 100 155
Total current assets: 271 326
Creditors: amounts falling due within one year: 5 ( 4,714 ) ( 3,436 )
Net current assets (liabilities): (4,443) (3,110)
Total assets less current liabilities: (1,921) ( 143)
Total net assets (liabilities): (1,921) (143)
Capital and reserves
Called up share capital: 2 2
Profit and loss account: (1,923 ) (145 )
Total Shareholders' funds: ( 1,921 ) (143)

The notes form part of these financial statements

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption 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 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.

This report was approved by the board of directors on 26 March 2025
and signed on behalf of the board by:

Name: Una Murphy
Status: Director

The notes form part of these financial statements

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably

    Tangible fixed assets depreciation policy

    Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 0 1

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2023 7,052 7,052
Additions
Disposals
Revaluations
Transfers
At 30 June 2024 7,052 7,052
Depreciation
At 1 July 2023 4,085 4,085
Charge for year 445 445
On disposals
Other adjustments
At 30 June 2024 4,530 4,530
Net book value
At 30 June 2024 2,522 2,522
At 30 June 2023 2,967 2,967

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Debtors

2024 2023
£ £
Other debtors 171 171
Total 171 171

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 1,397
Taxation and social security 371
Other creditors 3,317 3,065
Total 4,714 3,436

COMMUNITY INTEREST ANNUAL REPORT

VIEWDIGITAL COMMUNITY INTEREST COMPANY

Company Number: NI619063 (Northern Ireland)

Year Ending: 30 June 2024

Company activities and impact

During the year editor Brian Pelan has continued to develop social affairs journalism on community issues on regular news letters and stories on the website which has benefiited the community by shining a light on important topics including the cost of living crisis, disabled peoples' rights impacted by austerity and welfare reform and suicide prevention.

Consultation with stakeholders

ViewDigital co-founders and directors Una Murphy and Brian Pelan regularly consult with the board made up of: Kelly Andrews, Belfast and Lisburn Women's Aid Mary McManus, Regional manager Living Wage NI Kathryn Johnson, journalist and author Dr Paul Reilly, Senior lecturer in Communications, Media & Democracy, University of Glasgow Eileen Chan-Hu, CCEO and Founder of Craic NI

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
21 March 2025

And signed on behalf of the board by:
Name: Una Murphy
Status: Director