ACCOUNTS - Final Accounts

Registered number: 15417716

VIADUCT ADVISORY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

VIADUCT ADVISORY LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 6

VIADUCT ADVISORY LIMITED

REGISTERED NUMBER: 15417716

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Intangible assets	4		16,200
			16,200
Current assets
Cash at bank and in hand	5	6,018
		6,018
Creditors: amounts falling due within one year	6	(81,841)
Net current (liabilities)			(75,823)
Total assets less current liabilities			(59,623)

Net (liabilities)			(59,623)

Capital and reserves
Called up share capital	8	2
Profit and loss account		(59,625)
		(59,623)

Page 1

VIADUCT ADVISORY LIMITED

REGISTERED NUMBER: 15417716

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

T L Crooks

Director

Date: 16 September 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

VIADUCT ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Viaduct Advisory Limited ("the company") is a private limited company, limited by shares, incorporated in England and Wales with registration number 15417716. The registered office is Third Floor, 20 Old Bailey, London, EC4M 7AN.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes the continued financial support of the shareholders, who have provided confirmation of their intention to provide such financial support as is necessary for the company to continue its operations for the foreseeable future and at least twelve months from the date of signing of the financial statements.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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VIADUCT ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Amortisation is provided on the following bases:

Website

not yet amortised

Amortisation has not been provided as the intangible asset had not been brought into use at the balance sheet date.

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VIADUCT ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the period was 5.

4.	Intangible assets

		Website
		£
	Cost
	Additions	16,200
	At 31 March 2025	16,200

	Net book value
	At 31 March 2025	16,200

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	6,018

Page 5

VIADUCT ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	13,041
	Other taxation and social security	8,802
	Other creditors	49,998
	Accruals and deferred income	10,000
		81,841

7.	Financial instruments
		2025
		£

	Financial assets
	Financial assets measured at fair value through profit or loss	6,018

Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		2 Ordinary shares of £1.00 each	2

On incorporation, the company issued 2 Ordinary shares with a par value of £1.

9.	Related party transactions
	Included within Creditors (Note 6) are loans totalling £49,998 due to the shareholders. The amounts are unsecured, interest free and repayable on demand.

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