REGISTERED NUMBER: 16291310 (England and Wales)

Unaudited Financial Statements

for the Period 4th March 2025 to 31st March 2026

for

Vianaut Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L B Kagenaar

REGISTERED OFFICE:

5th Floor

36 - 38 Wigmore Street

London

United Kingdom

W1U 2BP

REGISTERED NUMBER:

16291310 (England and Wales)

ACCOUNTANTS:

Sampson Fielding Ltd

5th Floor

36-38 Wigmore Street

London

W1U 2BP

FIXED ASSETS

Investment property

4

409,449

CURRENT ASSETS

Prepayments and accrued income

3,970

Cash at bank

20,413

24,383

CREDITORS

Amounts falling due within one year

5

413,876

NET CURRENT LIABILITIES

(389,493

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,956

ACCRUALS AND DEFERRED INCOME

2,100

NET ASSETS

17,856

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

17,846

17,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 1st May 2026 and were signed by:

L B Kagenaar - Director

1.	STATUTORY INFORMATION

Vianaut 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 represents rental income receivable from the property owned by the company, excluding value added tax.

Rental income from investment properties is recognised on a straight-line basis over the period of the lease or tenancy agreement to which it relates. Income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably.

Any rent received in advance is deferred and recognised in the profit and loss account over the period to which it relates. Rent receivable but not yet received at the reporting date is included within debtors.

Investment property

Investment property is initially recognised at its purchase price. It is subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. Fair value is derived from the current market rents and investment property yields for comparable properties.

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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditor and loans from related parties.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

409,449

At 31st March 2026

409,449

NET BOOK VALUE

At 31st March 2026

409,449

The director considers the fair value of the properties at the period end to be the purchase price.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

4,186

Other creditors

409,690

413,876

6.	RELATED PARTY DISCLOSURES

At the period end, the company owed £409,690 to Kagenaar Jr. Holding B.v, a company which Louis Kagenaar is the controlling party of. This loan does not bear interest and is repayable on demand.