Company No: 12784757 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Abridged Financial Statements

DIRECTORS	Leon Beverley Novak
	Melvyn Ian Novak

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

12784757 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
Current assets
Debtors		627,333		615,962
Cash at bank and in hand		1,650		1,296
		628,983		617,258
Creditors: amounts falling due within one year		( 571,977)		( 578,172)
Net current assets		57,006		39,086
Total assets less current liabilities		57,006		39,086
Net assets		57,006		39,086
Capital and reserves
Called-up share capital	4	10		10
Profit and loss account		56,996		39,076
Total shareholders' funds		57,006		39,086

For the financial year ending 31 August 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 Profit and Loss Account has not been delivered,
• All of the members of Viners Investments Limited have consented to the preparation of the abridged financial statements for the financial year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements of Viners Investments Limited (registered number: 12784757) were approved and authorised for issue by the Board of Directors on 27 May 2026. They were signed on its behalf by:

Melvyn Ian Novak Director

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

Viners Investments 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 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

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 Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

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

3. Tax on profit

	2025		2024
	£		£
Current tax on profit
UK corporation tax	4,227		5,321
Total current tax	4,227		5,321
Total tax on profit	4,227		5,321

4. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
8 Ordinary shares of £ 1.00 each	8		8
2 Ordinary B shares of £ 1.00 each	2		2
	10		10