REGISTERED NUMBER: 10364650 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Vscaler Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Nayee

REGISTERED OFFICE:

21 Hillersdon Avenue

Edgware

Middlesex

HA8 7SG

REGISTERED NUMBER:

10364650 (England and Wales)

ACCOUNTANTS:

VBK Accountancy Limited

21 Hillersdon Avenue

Edgware

Middlesex

HA8 7SG

CURRENT ASSETS

Debtors

4

11,968

11,968

Cash at bank

51,594

54,552

63,562

66,520

CREDITORS

Amounts falling due within one year

5

22,854

25,133

NET CURRENT ASSETS

40,708

41,387

TOTAL ASSETS LESS CURRENT LIABILITIES

40,708

41,387

CAPITAL AND RESERVES

Called up share capital

6

10,000

10,000

Retained earnings

7

30,708

31,387

SHAREHOLDERS' FUNDS

40,708

41,387

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 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 30 June 2026 and were signed by:

M Nayee - Director

1.	STATUTORY INFORMATION

Vscaler 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,968

1,968

Other debtors

10,000

10,000

11,968

11,968

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

22,234

22,233

Taxation and social security

(1,572

)

(1,572

)

Other creditors

2,192

4,472

22,854

25,133

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100,000

Ordinary

10p

10,000

10,000

7.

RESERVES

Retained

earnings

£

At 1 October 2024

31,387

Deficit for the year

(679

)

At 30 September 2025

30,708

8.	RELATED PARTY DISCLOSURES

Included within Trade Debtors is an amount of £1,968 (2024 - £1,968) due from Boston Limited. Mr M Nayee is a director of Boston Limited.

Included within Trade Creditors is an amount of £22,234 (2024 - £22,234) due to Boston Limited.