Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Mrs H L G Bucknell 05/10/2016 Mr R W Bucknell 05/10/2016 01 May 2026 no description of principal activity 10410937 2025-09-30 10410937 bus:Director1 2025-09-30 10410937 bus:Director2 2025-09-30 10410937 2024-09-30 10410937 core:CurrentFinancialInstruments 2025-09-30 10410937 core:CurrentFinancialInstruments 2024-09-30 10410937 core:Non-currentFinancialInstruments 2025-09-30 10410937 core:Non-currentFinancialInstruments 2024-09-30 10410937 core:ShareCapital 2025-09-30 10410937 core:ShareCapital 2024-09-30 10410937 core:RetainedEarningsAccumulatedLosses 2025-09-30 10410937 core:RetainedEarningsAccumulatedLosses 2024-09-30 10410937 core:LandBuildings 2024-09-30 10410937 core:FurnitureFittings 2024-09-30 10410937 core:OfficeEquipment 2024-09-30 10410937 core:ComputerEquipment 2024-09-30 10410937 core:LandBuildings 2025-09-30 10410937 core:FurnitureFittings 2025-09-30 10410937 core:OfficeEquipment 2025-09-30 10410937 core:ComputerEquipment 2025-09-30 10410937 2023-09-30 10410937 core:AcceleratedTaxDepreciationDeferredTax 2025-09-30 10410937 core:AcceleratedTaxDepreciationDeferredTax 2024-09-30 10410937 2024-10-01 2025-09-30 10410937 bus:FilletedAccounts 2024-10-01 2025-09-30 10410937 bus:SmallEntities 2024-10-01 2025-09-30 10410937 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10410937 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10410937 bus:Director1 2024-10-01 2025-09-30 10410937 bus:Director2 2024-10-01 2025-09-30 10410937 core:LandBuildings core:TopRangeValue 2024-10-01 2025-09-30 10410937 core:FurnitureFittings core:TopRangeValue 2024-10-01 2025-09-30 10410937 core:OfficeEquipment core:TopRangeValue 2024-10-01 2025-09-30 10410937 core:ComputerEquipment core:TopRangeValue 2024-10-01 2025-09-30 10410937 2023-10-01 2024-09-30 10410937 core:LandBuildings 2024-10-01 2025-09-30 10410937 core:FurnitureFittings 2024-10-01 2025-09-30 10410937 core:OfficeEquipment 2024-10-01 2025-09-30 10410937 core:ComputerEquipment 2024-10-01 2025-09-30 10410937 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company No: 10410937 (England and Wales)

# VIKTOR WYND LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

VIKTOR WYND LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

VIKTOR WYND LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
VIKTOR WYND LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 94,199 |  | 99,006
|  | 94,199 |  | 99,006
Current assets |  |  |  |
Stocks |  | 10,000 |  | 8,000
Debtors | 4 | 120 |  | 0
Cash at bank and in hand |  | 70,051 |  | 22,004
|  | 80,171 |  | 30,004
Creditors: amounts falling due within one year | 5 | ( 55,412) |  | ( 41,393)
Net current assets/(liabilities) |  | 24,759 |  | (11,389)
Total assets less current liabilities |  | 118,958 |  | 87,617
Creditors: amounts falling due after more than one year | 6 | ( 973) |  | ( 6,727)
Provision for liabilities | 7 | ( 16,451) |  | ( 16,146)
Net assets |  | 101,534 |  | 64,744
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 101,434 |  | 64,644
Total shareholders' funds |  | 101,534 |  | 64,744

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Viktor Wynd Limited (registered number: 10410937) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Mr R W Bucknell Director |

01 May 2026

VIKTOR WYND LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
VIKTOR WYND LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Viktor Wynd Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Viktor Wynd Museum Of Curiosities, 11 Mare Street, London, E8 4RP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 years straight line
Fixtures and fittings | 10 years straight line
Office equipment | 10 years straight line
Computer equipment | 20 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Fixtures and fittings |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 October 2024 | 55,576 |  | 117,801 |  | 2,875 |  | 2,799 |  | 179,051
Additions | 0 |  | 14,832 |  | 0 |  | 416 |  | 15,248
Disposals | 0 |  | ( 1,761) |  | 0 |  | ( 416) |  | ( 2,177)
At 30 September 2025 | 55,576 |  | 130,872 |  | 2,875 |  | 2,799 |  | 192,122
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 October 2024 | 44,463 |  | 34,188 |  | 1,057 |  | 337 |  | 80,045
Charge for the financial year | 5,558 |  | 12,319 |  | 287 |  | 140 |  | 18,304
Disposals | 0 |  | ( 426) |  | 0 |  | 0 |  | ( 426)
At 30 September 2025 | 50,021 |  | 46,081 |  | 1,344 |  | 477 |  | 97,923
Net book value |  |  |  |  |  |  |  |  |
At 30 September 2025 | 5,555 |  | 84,791 |  | 1,531 |  | 2,322 |  | 94,199
At 30 September 2024 | 11,113 |  | 83,613 |  | 1,818 |  | 2,462 |  | 99,006

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Accrued income | 120 |  | 0

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 5,754 |  | 5,612
Amounts owed to associates | 0 |  | 861
Amounts owed to directors | 499 |  | 2,661
Taxation and social security | 41,116 |  | 32,115
Other creditors | 8,043 |  | 144
| 55,412 |  | 41,393

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

| 2025 |  | 2024
| £ |  | £
Bank loans | 973 |  | 6,727

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 16,146) |  | ( 13,238)
Charged to the Income Statement | ( 305) |  | ( 2,908)
At the end of financial year | ( 16,451) |  | ( 16,146)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 16,451) |  | ( 16,146)