VIKAASA BUSINESS CONSULTING LIMITED

VIKAASA BUSINESS CONSULTING LIMITED
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

VIKAASA BUSINESS CONSULTING LIMITED Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. ALI & CO 31 December 2025 .................................................... ALI & CO 450 CHEETHAM HILL ROAD CHEETHAM HILL MANCHESTER M8 9LE 16 September 2026 1

VIKAASA BUSINESS CONSULTING LIMITED
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
ALI & CO
31 December 2025

....................................................

ALI & CO
450 CHEETHAM HILL ROAD
CHEETHAM HILL
MANCHESTER
M8 9LE
16 September 2026

1

VIKAASA BUSINESS CONSULTING LIMITED
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	773,340	771,085
		773,340	771,085
Current assets
Debtors		20,748	41,750
Cash at bank and in hand		2,805	1,739
		23,553	43,489
Creditors: amount falling due within one year		(3,202)	(31,675)
Net current assets		20,351	11,814

Total assets less current liabilities		793,691	782,899
Net assets		793,691	782,899

Capital and reserves
Called up share capital		1	1
Profit and loss account		793,690	782,898
Shareholders' funds		793,691	782,899

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.

Director's 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 director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 September 2026 and were signed by:

-------------------------------
Mr S VEERASWAMY
Director

2

VIKAASA BUSINESS CONSULTING LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

VIKAASA BUSINESS CONSULTING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07476709, registration address 4 OVERHILL DRIVE, WILMSLOW ENGLAND, SK9 2DG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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

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:

Land and Buildings	0% Reducing Balance
Fixtures and Fittings	18% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Land and Buildings	Total
	£	£	£	£
At 01 January 2025	-	13,910	767,215	781,125
Additions	3,600	-	-	3,600
Disposals	-	-	-	-
At 31 December 2025	3,600	13,910	767,215	784,725
Depreciation
At 01 January 2025	-	10,040	-	10,040
Charge for year	648	697	-	1,345
On disposals	-	-	-	-
At 31 December 2025	648	10,737	-	11,385
Net book values
Closing balance as at 31 December 2025	2,952	3,173	767,215	773,340
Opening balance as at 01 January 2025	-	3,870	767,215	771,085

The net book value of Land and Buildings includes £ 767,215 (2024 £767,215) in respect of assets leased under finance leases or hire purchase contracts.

3