REGISTERED NUMBER: SC593538 (Scotland)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Viaport Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A Cervantes - Munoz

REGISTERED OFFICE:

73 Union Street

Greenock

PA16 8BG

REGISTERED NUMBER:

SC593538 (Scotland)

ACCOUNTANTS:

Henderson & Company

73 Union Street

Greenock

Renfrewshire

PA16 8BG

FIXED ASSETS

Tangible assets

4

161,615

179,943

CURRENT ASSETS

Debtors

5

77

-

Cash at bank

72,507

4,251

72,584

4,251

CREDITORS

Amounts falling due within one year

6

52,993

61,340

NET CURRENT ASSETS/(LIABILITIES)

19,591

(57,089

)

TOTAL ASSETS LESS CURRENT LIABILITIES

181,206

122,854

CREDITORS

Amounts falling due after more than one year

7

39,037

43,899

NET ASSETS

142,169

78,955

RESERVES

Retained earnings

142,169

78,955

142,169

78,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

Mrs A Cervantes - Munoz - Director

1.	STATUTORY INFORMATION

Viaport Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2024

192,810

26,158

218,968

Additions

39,999

-

39,999

Disposals

(60,000

)

-

(60,000

)

At 5 April 2025

172,809

26,158

198,967

DEPRECIATION

At 6 April 2024

21,152

17,873

39,025

Charge for year

3,456

2,071

5,527

Eliminated on disposal

(7,200

)

-

(7,200

)

At 5 April 2025

17,408

19,944

37,352

NET BOOK VALUE

At 5 April 2025

155,401

6,214

161,615

At 5 April 2024

171,658

8,285

179,943

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

77

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

17,755

7,053

Other creditors

35,238

54,287

52,993

61,340

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

39,037

43,899