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Company Registration No. 11611004 (England and Wales)
VNJ.POLIUS LTD Unaudited accounts for the year ended 31 October 2024
VNJ.POLIUS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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VNJ.POLIUS LTD Company Information for the year ended 31 October 2024
Director
Vernan Polius
Company Number
11611004 (England and Wales)
Registered Office
106 Churchill Road South Croydon Surrey CR2 6HB England
Accountants
VSCT Tax Consultancy Ltd Chartered Certified Accountants and Tax Advisers 406 Brighton Road South Croydon CR2 6AN
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VNJ.POLIUS LTD Statement of financial position as at 31 October 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
355
771
Current assets
Debtors
5
4,461
1,770
Cash at bank and in hand
1,204
1,646
5,665
3,416
Creditors: amounts falling due within one year
6
(5,977)
(4,060)
Net current liabilities
(312)
(644)
Net assets
43
127
Capital and reserves
Called up share capital
2
2
Profit and loss account
41
125
Shareholders' funds
43
127
For the year ending 31 October 2024 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 October 2025 and were signed on its behalf by
Vernan Polius Director Company Registration No. 11611004
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VNJ.POLIUS LTD Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
VNJ.POLIUS LTD is a private company, limited by shares, registered in England and Wales, registration number 11611004. The registered office is 106 Churchill Road, South Croydon, Surrey, CR2 6HB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% on cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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VNJ.POLIUS LTD Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 November 2023
1,247
At 31 October 2024
1,247
Depreciation
At 1 November 2023
476
Charge for the year
416
At 31 October 2024
892
Net book value
At 31 October 2024
355
At 31 October 2023
771
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Trade debtors
-
1,770
Other debtors
61
-
61
1,770
Amounts falling due after more than one year
Trade debtors
4,400
-
6
Creditors: amounts falling due within one year
2024
2023
£
£
Taxes and social security
5,489
3,997
Accruals
488
63
5,977
4,060
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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