VIA ARKADIA (UK) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04964386

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,240		26,760

			21,240		26,760
CURRENT ASSETS
Stocks	5	114,500		94,795
Debtors	6	28,733		51,581
Cash at bank and in hand		100,736		172,182

		243,969		318,558
Creditors: Amounts Falling Due Within One Year	7	(99,011 )		(136,595 )

NET CURRENT ASSETS (LIABILITIES)			144,958		181,963

TOTAL ASSETS LESS CURRENT LIABILITIES			166,198		208,723

Creditors: Amounts Falling Due After More Than One Year	8		(27,552 )		(23,693 )

NET ASSETS			138,646		185,030

CAPITAL AND RESERVES
Called up share capital	9		102		102
Profit and Loss Account			138,544		184,928

SHAREHOLDERS' FUNDS			138,646		185,030

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VIA ARKADIA (UK) LIMITED

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 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 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

Ilan Maestro

Director

8th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

VIA ARKADIA (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04964386 . The registered office is 3/21-22 Design Centre, Chelsea Harbour, London, SW10 0XE.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2023: 3)

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VIA ARKADIA (UK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2024	24,602	17,000	76,504	118,106

As at 31 December 2024	24,602	17,000	76,504	118,106

Depreciation
As at 1 January 2024	22,098	13,639	55,609	91,346
Provided during the period	501	840	4,179	5,520

As at 31 December 2024	22,599	14,479	59,788	96,866

Net Book Value
As at 31 December 2024	2,003	2,521	16,716	21,240

As at 1 January 2024	2,504	3,361	20,895	26,760

5. Stocks

	2024	2023
	£	£
Stock	114,500	94,795

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	4,000	897
Other debtors	24,733	50,684

	28,733	51,581

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	54,693	56,797
Bank loans and overdrafts	-	4,819
Other creditors	25,822	31,561
Taxation and social security	18,496	43,418

	99,011	136,595

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	27,552	23,693

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VIA ARKADIA (UK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	102	102

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