COMPANY REGISTRATION NUMBER:
SC229098
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Via Property & Acquisitions Ltd |
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Filleted Unaudited Financial Statements |
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Via Property & Acquisitions Ltd |
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Period from 1 September 2024 to 28 February 2026
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Report to the director on the preparation of the unaudited statutory financial statements |
1 |
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Statement of financial position |
2 |
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Notes to the financial statements |
3 |
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Via Property & Acquisitions Ltd |
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Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
Via Property & Acquisitions Ltd |
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Period from 1 September 2024 to 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Via Property & Acquisitions Ltd for the period ended 28 February 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Via Property & Acquisitions Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Via Property & Acquisitions Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Via Property & Acquisitions Ltd and its director for our work or for this report.
It is your duty to ensure that Via Property & Acquisitions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Via Property & Acquisitions Ltd. You consider that Via Property & Acquisitions Ltd is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Via Property & Acquisitions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY
Chartered accountants
216 West George Street
Glasgow
G2 2PQ
31 August 2026
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Via Property & Acquisitions Ltd |
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Statement of Financial Position |
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28 February 2026
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28 Feb 26 |
31 Aug 24 |
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Note |
£ |
£ |
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Current assets
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Debtors |
4 |
320 |
– |
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Cash at bank and in hand |
1,749 |
175 |
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------- |
---- |
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2,069 |
175 |
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Creditors: amounts falling due within one year |
5 |
1,935 |
1,935 |
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------- |
------- |
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Net current assets/(liabilities) |
134 |
(
1,760) |
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---- |
------- |
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Total assets less current liabilities |
134 |
(
1,760) |
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---- |
------- |
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Net assets/(liabilities) |
134 |
(
1,760) |
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---- |
------- |
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Capital and reserves
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Called up share capital |
2 |
2 |
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Capital redemption reserve |
(
24,805) |
(
24,805) |
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Profit and loss account |
24,937 |
23,043 |
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-------- |
-------- |
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Shareholders funds/(deficit) |
134 |
(
1,760) |
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-------- |
-------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
31 August 2026
, and are signed on behalf of the board by:
Company registration number:
SC229098
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Via Property & Acquisitions Ltd |
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Notes to the Financial Statements |
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Period from 1 September 2024 to 28 February 2026
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 3 St Bride's Road, Glasgow, G43 2DU.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4.
Debtors
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28 Feb 26 |
31 Aug 24 |
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£ |
£ |
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Trade debtors |
320 |
– |
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---- |
---- |
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5.
Creditors:
amounts falling due within one year
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28 Feb 26 |
31 Aug 24 |
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£ |
£ |
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Other creditors |
1,935 |
1,935 |
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------- |
------- |
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6.
Director's advances, credits and guarantees
At the year end the company owed the director £
1,551
(2024: £1,551). This loan is interest free and has no fixed date for repayment.