Vikrus Ltd


Directors	Indre Balcaite
	Shrikar Chandrakant Shah


Registered Address	231 Kenton Road
	Harrow
	London
	HA3 0HD


Registered Number	12232743 (England and Wales)

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.

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