REGISTERED NUMBER: 04816258 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Viamaster International Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTORS:

M A Lunat

P Pedley

J Lees

D K Warrington

A B Warrington

SECRETARY:

M A Lunat

REGISTERED OFFICE:

Unit 10 Leeds 27 Industrial Estate

Bruntcliffe Avenue

Morley

Leeds

LS27 0LL

REGISTERED NUMBER:

04816258 (England and Wales)

ACCOUNTANTS:

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

FIXED ASSETS

Tangible assets

4

495,609

485,414

CURRENT ASSETS

Debtors

5

2,131,382

1,775,520

Cash at bank and in hand

749,730

1,414,311

2,881,112

3,189,831

CREDITORS

Amounts falling due within one year

6

2,219,117

2,469,401

NET CURRENT ASSETS

661,995

720,430

TOTAL ASSETS LESS CURRENT LIABILITIES

1,157,604

1,205,844

CREDITORS

Amounts falling due after more than one year

7

(25,632

)

(25,728

)

PROVISIONS FOR LIABILITIES

(65,127

)

(83,824

)

NET ASSETS

1,066,845

1,096,292

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

1,016,845

1,046,292

1,066,845

1,096,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 3 June 2026 and were signed on its behalf by:

M A Lunat - Director

1.	STATUTORY INFORMATION

Viamaster International 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.

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 amounts invoiced in respect of freight distribution, storage and warehousing relating to the period excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

6.67% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year 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 year 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 October 2024

99,625

201,624

36,613

Additions

-

4,898

4,884

Disposals

-

(11,200

)

-

At 30 September 2025

99,625

195,322

41,497

DEPRECIATION

At 1 October 2024

15,754

82,528

28,320

Charge for year

6,696

30,247

3,249

Eliminated on disposal

-

(5,931

)

-

At 30 September 2025

22,450

106,844

31,569

NET BOOK VALUE

At 30 September 2025

77,175

88,478

9,928

At 30 September 2024

83,871

119,096

8,293

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

350,785

126,491

815,138

Additions

160,061

44,899

214,742

Disposals

(127,511

)

-

(138,711

)

At 30 September 2025

383,335

171,390

891,169

DEPRECIATION

At 1 October 2024

104,375

98,747

329,724

Charge for year

83,267

11,349

134,808

Eliminated on disposal

(63,041

)

-

(68,972

)

At 30 September 2025

124,601

110,096

395,560

NET BOOK VALUE

At 30 September 2025

258,734

61,294

495,609

At 30 September 2024

246,410

27,744

485,414

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,741,381

1,617,282

Other debtors

390,001

158,238

2,131,382

1,775,520

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

32,293

36,543

Trade creditors

1,628,881

1,512,471

Taxation and social security

293,086

369,645

Other creditors

264,857

550,742

2,219,117

2,469,401

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

25,632

25,728

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

57,925

62,271

Hire purchase is secured over the assets being financed.

9.	FINANCIAL COMMITMENTS

The total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £2,991,726 (2024 - £3,083,714).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

P Pedley

Balance outstanding at start of year

-

-

Amounts advanced

128,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

128,000

-

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Viamaster International Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Viamaster International Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Viamaster International Limited and state those matters that we have agreed to state to the Board of Directors of Viamaster International Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Viamaster International Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Viamaster International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Viamaster International Limited. You consider that Viamaster International Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Viamaster International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

3 June 2026