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Vikrus Ltd

Registered Number
12232743
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

Vikrus Ltd
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | Indre Balcaite
| Shrikar Chandrakant Shah

Registered Address | 231 Kenton Road
| Harrow
| London
| HA3 0HD

Registered Number | 12232743 (England and Wales)

Vikrus Ltd
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 5,184 |  |  |  | 2,093
|  |  |  | 5,184 |  |  |  | 2,093
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 724,518 |  |  |  | 686,553 |  |
Cash at bank and on hand |  | 538,287 |  |  |  | 515,457 |  |
|  | 1,262,805 |  |  |  | 1,202,010 |  |
Creditors amounts falling due within one year | 5 | (780,802) |  |  |  | (934,511) |  |
Net current assets (liabilities) |  |  |  | 482,003 |  |  |  | 267,499
Total assets less current liabilities |  |  |  | 487,187 |  |  |  | 269,592
Creditors amounts falling due after one year | 6 |  |  | (28,704) |  |  |  | (34,259)
Net assets |  |  |  | 458,483 |  |  |  | 235,333
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | 458,283 |  |  |  | 235,133
Shareholders' funds |  |  |  | 458,483 |  |  |  | 235,333

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026, and are signed on its behalf by:
Shrikar Chandrakant Shah Director Registered Company No. 12232743

Vikrus Ltd
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number is 12232743 and the registered office address is 231 Kenton Road, Harrow, London, United Kingdom, HA3 0HD.

| Basis of preparation
--- | ---
| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 11,331 |  | 11,331
| Additions | 4,722 |  | 4,722
| At 30 September 25 | 16,053 |  | 16,053
| Depreciation and impairment
| At 01 October 24 | 9,238 |  | 9,238
| Charge for year | 1,631 |  | 1,631
| At 30 September 25 | 10,869 |  | 10,869
| Net book value
| At 30 September 25 | 5,184 |  | 5,184
| At 30 September 24 | 2,093 |  | 2,093

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 691,313 |  | 680,091
| Other debtors | 2,506 |  | 2,091
| Prepayments and accrued income | 30,699 |  | 4,371
| Total | 724,518 |  | 686,553

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 335,789 |  | 290,205
| Taxation and social security | 184,114 |  | 216,944
| Dividends payable | 18,500 |  | 9,499
| Other creditors | 80,996 |  | 99,355
| Accrued liabilities and deferred income | 161,403 |  | 318,508
| Total | 780,802 |  | 934,511

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 28,704 |  | 34,259
| Total | 28,704 |  | 34,259