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REGISTERED NUMBER: 10741766 (England and Wales)















Unaudited Financial Statements

for the Period 1st July 2023 to 31st March 2024

for

Viesta Holdings Limited

Viesta Holdings Limited (Registered number: 10741766)






Contents of the Financial Statements
for the Period 1st July 2023 to 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Viesta Holdings Limited

Company Information
for the Period 1st July 2023 to 31st March 2024







DIRECTOR: A L Carroll





REGISTERED OFFICE: 169 Rose Lane
Liverpool
Merseyside
L18 5EA





REGISTERED NUMBER: 10741766 (England and Wales)





ACCOUNTANTS: OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Coxwold Way
Billingham
Co. Durham
TS23 4EA

Viesta Holdings Limited (Registered number: 10741766)

Balance Sheet
31st March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 4 200 200
Investment property 5 - 1,500,000
200 1,500,200

CURRENT ASSETS
Debtors 6 826,346 296,041
Cash at bank 623 1,283
826,969 297,324
CREDITORS
Amounts falling due within one year 7 (467,968 ) (508,822 )
NET CURRENT ASSETS/(LIABILITIES) 359,001 (211,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES 359,201 1,288,702

CREDITORS
Amounts falling due after more than one
year

8

(22,228

)

(976,044

)

PROVISIONS FOR LIABILITIES - (77,500 )
NET ASSETS 336,973 235,158

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 10 - 407,897
Retained earnings 336,873 (172,839 )
336,973 235,158

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Viesta Holdings Limited (Registered number: 10741766)

Balance Sheet - continued
31st March 2024


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 27th June 2025 and were signed by:





A L Carroll - Director


Viesta Holdings Limited (Registered number: 10741766)

Notes to the Financial Statements
for the Period 1st July 2023 to 31st March 2024

1. STATUTORY INFORMATION

Viesta Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

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.

TAXATION
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - 1 ).

Viesta Holdings Limited (Registered number: 10741766)

Notes to the Financial Statements - continued
for the Period 1st July 2023 to 31st March 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st July 2023
and 31st March 2024 200
NET BOOK VALUE
At 31st March 2024 200
At 30th June 2023 200

5. INVESTMENT PROPERTY
Total
£   
COST
At 1st July 2023 1,500,000
Disposals (1,500,000 )
At 31st March 2024 -
NET BOOK VALUE
At 31st March 2024 -
At 30th June 2023 1,500,000

The director sees no benefit in revaluing the property.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 826,346 296,041

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,901 22,185
Other creditors 458,067 486,637
467,968 508,822

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 22,228 976,044

Viesta Holdings Limited (Registered number: 10741766)

Notes to the Financial Statements - continued
for the Period 1st July 2023 to 31st March 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans - 976,044

10. RESERVES
Revaluation
reserve
£   
At 1st July 2023 407,897
Movement (407,897 )

At 31st March 2024 -