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Registered Number: 15123178
England and Wales
Unaudited Financial Statements
for the year ended 30 September 2025
for
VIELA JQ LTD

Viela JQ Ltd Contents Page For the year ended 30 September 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Viela JQ Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 409 |  | 0
|  | 409 |  | 0
Current assets |  |  |
Stocks | 4 | 984 |  | 750
Debtors | 5 | 13,891 |  | 13,443
Cash at bank and in hand |  | 457 |  | 151
|  | 15,332 |  | 14,344
Creditors: amount falling due within one year | 6 | (19,534) |  | (19,658)
Net current assets |  | (4,202) |  | (5,314)
Total assets less current liabilities |  | (3,793) |  | (5,314)
Creditors: amount falling due after more than one year | 7 | (923) |  | 0
Net assets |  | (4,716) |  | (5,314)
Capital and reserves |  |  |
Called up share capital | 8 | 2 |  | 2
Profit and loss account |  | (4,718) |  | (5,316)
Shareholders' funds |  | (4,716) |  | (5,314)
For the year ended 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 accounts for the year in question 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 accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 24 June 2026 and were signed on its behalf by:
------------------------------- S Lees-Manning Director
1

Viela JQ Ltd Notes to the Financial Statements For the year ended 30 September 2025
General Information Viela JQ Ltd is a private company, limited by shares, registered in England and Wales, registration number 15123178, registration address 116 Old Oscott Hill, Birmingham. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: The Company has transferred the significant risks and rewards of ownership to the buyer The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; The amount of revenue can be measured reliably; It is probable that the Company will receive the consideration due under the transaction; and The costs incurred or to be incurred in respect of the transaction can be measured reliably. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Debtors and creditors receivable/ payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses. Cash and cash equivalents Cash at bank and in hand 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 current liabilities.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 October 2024 | - |  | - |  | -
Additions | 349 |  | 220 |  | 569
Disposals | - |  | - |  | -
At 30 September 2025 | 349 |  | 220 |  | 569
Depreciation
At 01 October 2024 | 87 |  | 73 |  | 160
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 30 September 2025 | 87 |  | 73 |  | 160
Net book values
Closing balance as at 30 September 2025 | 262 |  | 147 |  | 409
Opening balance as at 01 October 2024 | (87) |  | (73) |  | (160)
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 984 |  | 750
| 984 |  | 750
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 13,891 |  | 13,441
| 13,891 |  | 13,441
5. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 0 |  | 2
| 0 |  | 2
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 450 |  | 0
Other Creditors | 19,084 |  | 19,658
| 19,534 |  | 19,658
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Creditors | 923 |  | 0
| 923 |  | 0
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2