1 April 2024 v2025.70.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP139464802024-04-012025-03-31139464802025-03-31139464802024-03-3113946480core:WithinOneYear2025-03-3113946480core:WithinOneYear2024-03-3113946480core:AfterOneYear2025-03-3113946480core:ShareCapital2025-03-3113946480core:ShareCapital2024-03-3113946480core:RetainedEarningsAccumulatedLosses2025-03-3113946480core:RetainedEarningsAccumulatedLosses2024-03-3113946480bus:Director12024-04-012025-03-3113946480bus:RegisteredOffice2024-04-012025-03-3113946480core:OfficeEquipment2024-04-012025-03-3113946480core:MotorVehicles2024-04-012025-03-31139464802023-04-012024-03-3113946480core:PlantMachinery2024-04-0113946480core:PlantMachinery2024-04-012025-03-3113946480core:PlantMachinery2025-03-3113946480core:PlantMachinery2024-03-311394648012024-04-012025-03-3113946480countries:EnglandWales2024-04-012025-03-3113946480bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3113946480bus:PrivateLimitedCompanyLtd2024-04-012025-03-3113946480bus:SmallEntities2024-04-012025-03-3113946480bus:FullAccounts2024-04-012025-03-31
Company registration number:
13946480
VIALOUX LIMITED
Unaudited Filleted Financial Statements for the period ended
31 March 2025
VIALOUX LIMITED
Statement of Financial Position
31 March 2025
31 Mar 202531 Mar 2024
Note££
Fixed assets    
Tangible assets 5
45,572
 
5,423
 
Current assets    
Debtors 6
21,668
 
9,600
 
Cash at bank and in hand
6,438
 
20,899
 
28,106
 
30,499
 
Creditors: amounts falling due within one year 7
(19,324
)
(23,783
)
Net current assets
8,782
 
6,716
 
Total assets less current liabilities 54,354   12,139  
Creditors: amounts falling due after more than one year 8
(35,342
) -  
Net assets
19,012
 
12,139
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
19,010
 
12,137
 
Shareholders funds
19,012
 
12,139
 
For the 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 financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
1 November 2025
, and are signed on behalf of the board by:
Mr. J Vialoux
Director
Company registration number:
13946480
VIALOUX LIMITED
Notes to the Financial Statements
Period ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
183 Gleneldon Road
,
London
,
SW16 2BX
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
20% straight line
Motor vehicles
20% Reducing Balance

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4 Average number of employees

The average number of persons employed by the company during the period was
1
(2024:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 April 2024
7,349
 
Additions
51,472
 
At
31 March 2025
58,821
 
Depreciation  
At
1 April 2024
1,926
 
Charge
11,323
 
At
31 March 2025
13,249
 
Carrying amount  
At
31 March 2025
45,572
 
At 31 March 2024
5,423
 

6 Debtors

31 Mar 202531 Mar 2024
££
Trade debtors
21,668
 
9,600
 

7 Creditors: amounts falling due within one year

31 Mar 202531 Mar 2024
££
Taxation and social security
19,324
 
23,783
 

8 Creditors: amounts falling due after more than one year

31 Mar 202531 Mar 2024
££
Other creditors
35,342
  -