Vialase Limited Filleted Accounts Cover
Vialase Limited
Company No. 14551135
Information for Filing with The Registrar
31 December 2025
Vialase Limited Balance Sheet Registrar
at
31 December 2025
Company No.
14551135
Notes
2025
2024
£
£
Current assets
Debtors
5
25,23818,659
25,23818,659
Creditors: Amount falling due within one year
6
(7,893)
(8,224)
Net current assets
17,34510,435
Total assets less current liabilities
17,34510,435
Creditors: Amounts falling due after more than one year
7
(257)
-
Net assets
17,08810,435
Capital and reserves
Called up share capital
100100
Profit and loss account
9
16,98810,335
Total equity
17,08810,435
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 14 August 2026 and signed on its behalf by:
A. Srass
Director
14 August 2026
Vialase Limited Notes to the Accounts Registrar
for the year ended 31 December 2025
1
General information
Vialase Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14551135
Its registered office is:
1st Floor, Born & Co.
Devonshire House
1 Mayfair Place
London
W1J 8AJ
The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Work in progress
Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
33
4
Taxation
(a) Tax on profit on ordinary activities
2025
2024
The tax charge is made up as follows:
£
£
UK corporation tax
Charge for the period
1,5611,347
Total corporation tax
1,5611,347
Tax on profit on ordinary activities
1,5611,347
(b) Factors affecting the total tax charge for the period
0
£
£
Profit on ordinary activities before tax
8,2147,091
Standard rate of corporation tax in the United Kingdom
19%
19%
Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom
1,5611,347
Expenses not deductible for tax purposes
--
Tax on profit on ordinary activities
1,5611,347
5
Debtors
2025
2024
£
£
Amounts owed by group undertakings
18,61111,494
VAT recoverable
-2,013
Other debtors
6,6275,152
25,23818,659
6
Creditors:
amounts falling due within one year
2025
2024
£
£
Trade creditors
-1,725
Taxes and social security
7,893
6,499
7,8938,224
7
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Other creditors
257-
257-
8
Share Capital
Share capital comprises 100 £1 ordinary shares allocated, called up and fully paid.
9
Reserves
The profit and loss account includes all current and prior period retained profits and losses.
10
Related party disclosures
Key management personnel compensation
Transactions with related parties
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
Vialase Inc.
The parent's registered office address is:
95 Enterprise, Suite 100
Aliso Viejo
California 92656
USA
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