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REGISTERED NUMBER: SC687110 (Scotland)















Financial Statements for the Year Ended 31 January 2025

for

Viridius Corporation Limited

Viridius Corporation Limited (Registered number: SC687110)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Viridius Corporation Limited

Company Information
for the Year Ended 31 January 2025







DIRECTOR: Miss S Y Choi





REGISTERED OFFICE: 703 Great Northern Road
Aberdeen
Aberdeenshire
AB24 2DU





REGISTERED NUMBER: SC687110 (Scotland)





ACCOUNTANTS: Tawse & Partners
Chartered Accountants
18 North Silver Street
Aberdeen
AB10 1JU

Viridius Corporation Limited (Registered number: SC687110)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 1,914 2,455
Investment property 6 100,000 100,000
101,914 102,455

CURRENT ASSETS
Debtors 7 27,012 12
Cash at bank 4,153 21,536
31,165 21,548
CREDITORS
Amounts falling due within one year 8 79,129 77,390
NET CURRENT LIABILITIES (47,964 ) (55,842 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,950

46,613

PROVISIONS FOR LIABILITIES 5,356 5,459
NET ASSETS 48,594 41,154

CAPITAL AND RESERVES
Called up share capital 9 1 1
Fair value reserve 10 21,285 21,285
Retained earnings 27,308 19,868
SHAREHOLDERS' FUNDS 48,594 41,154

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Viridius Corporation Limited (Registered number: SC687110)

Balance Sheet - continued
31 January 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2025 and were signed by:





Miss S Y Choi - Director


Viridius Corporation Limited (Registered number: SC687110)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Viridius Corporation Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at fair value of the consideration received or receivable net of discounts. The policies adopted for the recognition of turnover are as follows:

Rental Property
Rental income is recognised based on monthly rental periods, in accordance with the property rental agreement.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% straight line

Tangible fixed assets are stated at deemed cost less accumulated depreciation and accumulated impairment.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in the fair value recognised in the Income Statement. Deferred tax is provided on any gains at the rate expected to apply when the property is sold.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Viridius Corporation Limited (Registered number: SC687110)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

3. ACCOUNTING POLICIES - continued

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2024
and 31 January 2025 929 2,479 3,408
DEPRECIATION
At 1 February 2024 644 309 953
Charge for year 232 309 541
At 31 January 2025 876 618 1,494
NET BOOK VALUE
At 31 January 2025 53 1,861 1,914
At 31 January 2024 285 2,170 2,455

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024
and 31 January 2025 100,000
NET BOOK VALUE
At 31 January 2025 100,000
At 31 January 2024 100,000

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2022 26,278
Cost 73,722
100,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Other debtors 27,012 12

Viridius Corporation Limited (Registered number: SC687110)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade creditors - 60
Taxation and social security 1,848 2,476
Other creditors 77,281 74,854
79,129 77,390

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
1 Ordinary Shares 1 1 1

10. RESERVES
Fair
value
reserve
£   
At 1 February 2024
and 31 January 2025 21,285