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Registered number: 15725348 VIPER (WM) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MAY 2025
VIPER (WM) LTD REGISTERED NUMBER: 15725348 BALANCE SHEET AS AT 31 MAY 2025
| 2025
Note | £
Fixed assets |  |
Investments |  | 100
|  | 100
Total assets less current liabilities |  | 100
Net assets |  | 100
Capital and reserves |  |
Called up share capital |  | 100
|  | 100
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 February 2026.
Nina Elizabeth McWhinney
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
VIPER (WM) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
1. | General information
Viper (WM) Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration of 15725348. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, West Midlands, B16 8SP. The principal activity of the company in the year under review was that of holding company of Viper Properties (WM) Limited. The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
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VIPER (WM) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 100
| At 31 May 2025 | 100
5. | Controlling party
William McWhinney and Nina Elizabeth McWhinney are the directors of the company. During the period, the company was under the control of its directors.
Page 4