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# VELOCITY GOURMET LIMITED

## Company Registration Number:
SC532496 (Scotland)

## Unaudited abridged accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 01 May 2024

## End date: 30 April 2025

# VELOCITY GOURMET LIMITED

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet |
Notes |

# VELOCITY GOURMET LIMITED

## Balance sheet

As at 30 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 129,682 | 129,682
Investments: | 4 | 550,000 | 550,000
Total fixed assets: |  | 679,682 | 679,682
Current assets
Stocks: |  | 0 | 0
Debtors: | 5 | 3,950 | 3,950
Cash at bank and in hand: |  | 0 | 0
Investments: |  | 0 | 0
Total current assets: |  | 3,950 | 3,950
Creditors: amounts falling due within one year: | 6 | (558,060) | (558,060)
Net current assets (liabilities): |  | (554,110) | (554,110)
Total assets less current liabilities: |  | 125,572 | 125,572
Creditors: amounts falling due after more than one year: | 7 | (37,027) | (37,027)
Provision for liabilities: |  | (21,416) | (21,416)
Total net assets (liabilities): |  | 67,129 | 67,129
Capital and reserves
Called up share capital: |  | 100 | 100
Share premium account: |  | 0 | 0
Revaluation reserve: | 8 | 259,664 | 259,664
Other reserves: |  | 0 | 0
Profit and loss account: |  | (192,635) | (192,635)
Shareholders funds: |  | 67,129 | 67,129

The notes form part of these financial statements

# VELOCITY GOURMET LIMITED

## Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 10 December 2025
and signed on behalf of the board by:

Name: jin lu
Status: Director

The notes form part of these financial statements

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

The turnover represents amounts receivable for goods and services during the period, net of VAT and trade discounts.

## Tangible fixed assets and depreciation policy

Annual depreciation of computer equipment is calculated at 15% of cost to write off the cost of the asset, less its residual value, over its estimated useful economic lifetime.

## Intangible fixed assets and amortisation policy

The company has no material intangible fixed assets. Therefore, no amortisation is charged.

## Valuation and information policy

The company does not hold any stocks or work in progress at the year end.

## Other accounting policies

Deferred taxation is provided on any fair value surplus at the rate expected to apply when the property is sold and at the year end is included in the fair value reserve together with the fair value movement. Basic financial instruments Basic financial instruments such as cash, debtors and creditors are measured at transaction price. Financial liabilities classified as payable within one year are not amortised. 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 renggnised in other comprehensivg 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 bi he balance sheet date. Deferred tas Deferred fax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date Timing differences arisc 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.

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 0 | 0

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 May 2024 | 129,682
Additions | 0
Disposals | 0
Revaluations | 0
Transfers | 0
At 30 April 2025 | 129,682
Depreciation |
At 01 May 2024 | 0
Charge for year | 0
On disposals | 0
Other adjustments | 0
At 30 April 2025 | 0
Net book value |
At 30 April 2025 | 129,682
At 30 April 2024 | 129,682

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 4. Fixed investments

Deferred taxation is provided on any fair value surplus at the rate expected to apply when the property is sold and at the year end is included in the fair value reserve together with the fair value movement.

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Debtors due after more than one year: | 3,950 | 3,950

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 6. Creditors: amounts falling due within one year note

558060

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 7. Creditors: amounts falling due after more than one year note

37027

# VELOCITY GOURMET LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 8. Revaluation reserve

| 2025
--- | ---
| £
Balance at 01 May 2024 | 259,664
Surplus or deficit after revaluation | 0
Balance at 30 April 2025 | 259,664