REGISTERED NUMBER: 16477011 (England and Wales)

Unaudited Financial Statements

for the Period 27 May 2025 to 31 December 2025

for

VIEWTEAM TECHNOLOGIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I M Lewis

J Moore

REGISTERED OFFICE:

The Long Barn

Worton Park

Cassington

Witney

Oxfordshire

OX29 4SX

REGISTERED NUMBER:

16477011 (England and Wales)

ACCOUNTANTS:

Camerons Accountancy Consultants Limited

Chartered Accountants

9 Worton Park

Cassington

Witney

Oxfordshire

OX29 4SX

FIXED ASSETS

Intangible assets

4

45,600

CURRENT ASSETS

Debtors

5

1,393

Cash at bank

12,044

13,437

CREDITORS

Amounts falling due within one year

6

2,167

NET CURRENT ASSETS

11,270

TOTAL ASSETS LESS CURRENT LIABILITIES

56,870

CREDITORS

Amounts falling due after more than one year

7

58,350

NET LIABILITIES

(1,480

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(1,481

)

(1,480

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

I M Lewis - Director

J Moore - Director

1.	STATUTORY INFORMATION

Viewteam Technologies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Taxation

Taxation for the period 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 period 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 period was 2 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 27 May 2025

and 31 December 2025

48,000

AMORTISATION

Charge for period

2,400

At 31 December 2025

2,400

NET BOOK VALUE

At 31 December 2025

45,600

At 26 May 2025

48,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

1,393

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

9

Taxation and social security

485

Other creditors

1,673

2,167

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

58,350

8.	RELATED PARTY DISCLOSURES

As at 31st December 2025, Viewteam Technologies Limited owed £58,350 to Torpedo Group Limited, a company under common ownership.

The balance is unsecured, interest-free, and has no fixed repayment date. No guarantees have been given or received in respect of this balance.

The balance is shown within Other Creditors.