Vbirault Consultancy Ltd 15883611 false 2024-08-07 2025-03-31 2025-03-31 The principal activity of the company is to provide advise to drug discovery companies or investor active in the biotech sector. Digita Accounts Production Advanced 6.30.9574.0 true 15883611 2024-08-07 2025-03-31 15883611 2025-03-31 15883611 bus:OrdinaryShareClass1 2025-03-31 15883611 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 15883611 bus:SmallEntities 2024-08-07 2025-03-31 15883611 bus:AuditExemptWithAccountantsReport 2024-08-07 2025-03-31 15883611 bus:FilletedAccounts 2024-08-07 2025-03-31 15883611 bus:SmallCompaniesRegimeForAccounts 2024-08-07 2025-03-31 15883611 bus:RegisteredOffice 2024-08-07 2025-03-31 15883611 bus:Director1 2024-08-07 2025-03-31 15883611 bus:OrdinaryShareClass1 2024-08-07 2025-03-31 15883611 bus:PrivateLimitedCompanyLtd 2024-08-07 2025-03-31 15883611 bus:Agent1 2024-08-07 2025-03-31 15883611 countries:AllCountries 2024-08-07 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15883611

Vbirault Consultancy Ltd

Annual Report and Unaudited Financial Statements

for the Period from 7 August 2024 to 31 March 2025

 

Vbirault Consultancy Ltd

Contents
__________________________________________________________________________

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 4

 

Vbirault Consultancy Ltd

Company Information
__________________________________________________________________________

Director

V Birault

Registered office

342 Regents Park Road
London
N3 2LJ


 

Accountants

Brooks Green
Chartered AccountantsAbbey House
342 Regents Park Road
N3 2LJ

 

Vbirault Consultancy Ltd

(Registration number: 15883611)
Balance Sheet as at 31 March 2025
__________________________________________________________________________

Note

2025
£

       

Current assets

   

Cash at bank and in hand

   

21,582

Creditors: Amounts falling due within one year

3

 

(5,559)

Net assets

   

16,023

Capital and reserves

   

Retained earnings

16,023

 

Shareholders' funds

   

16,023

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 August 2025
 

.........................................
V Birault
Director

 

Vbirault Consultancy Ltd

Notes to the Unaudited Financial Statements for the Period from 7 August 2024 to 31 March 2025
__________________________________________________________________________

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Vbirault Consultancy Ltd

Notes to the Unaudited Financial Statements for the Period from 7 August 2024 to 31 March 2025
__________________________________________________________________________

2

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

3

Creditors

Creditors: amounts falling due within one year

2025
£

Due within one year

Taxation and social security

3,759

Accruals and deferred income

1,800

5,559

4

Share capital

Allotted, called up and fully paid shares

2025

No.

£

Ordinary of £0.00 each

1

-