Viking 85 Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of Viking 85 Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Viking 85 Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Viking 85 Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Viking 85 Limited and state those matters that we have agreed to state to the directors of Viking 85 Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Viking 85 Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Viking 85 Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Viking 85 Limited . You consider that Viking 85 Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Viking 85 Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Krowe Ltd

5 December 2025

Krowe Accountants

Grafton House

Bulls Head Yard

Alcester

Warwickshire

B49 5BX

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Viking 85 Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 01850515

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		400,000		400,000
Investments	5		4,000		4,000

			404,000		404,000
CURRENT ASSETS
Cash at bank and in hand		1,079		1,123

		1,079		1,123
Creditors: Amounts Falling Due Within One Year	6	(163,123 )		(159,374 )

NET CURRENT ASSETS (LIABILITIES)			(162,044 )		(158,251 )

TOTAL ASSETS LESS CURRENT LIABILITIES			241,956		245,749

PROVISIONS FOR LIABILITIES
Deferred Taxation			(69,341 )		(69,341 )

NET ASSETS			172,615		176,408

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Fair value reserve	8		208,022		208,022
Profit and Loss Account			(36,407 )		(32,614 )

SHAREHOLDERS' FUNDS			172,615		176,408

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Viking 85 Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Stephanie Strong

Director

5 December 2025

The notes on pages 4 to 5 form part of these financial statements.

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Viking 85 Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Viking 85 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01850515 . The registered office is C/O Krowe Limited, Grafton House, Bulls Head Yard, Alcester, Warwickshire, B49 5BX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	400,000

If freehold property had not been revalued it would have been included at the following historical cost:

	2025	2024
	£	£
Cost	122,638	122,638

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Viking 85 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	4,000

As at 31 March 2025	4,000

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	4,000

As at 1 April 2024	4,000

Other investments were valued on an open market basis on 31 March 2008 by the directors. The valuation was not considered to be materially different on 31 March 2025.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	163,123	159,369
Taxation and social security	-	5

	163,123	159,374

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Reserves

	Fair Value Reserve
	£
As at 1 April 2024	208,022

As at 31 March 2025	208,022

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