REGISTERED NUMBER: 06726515 (England and Wales)

VIA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2021 TO 30 SEPTEMBER 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Sullivan

REGISTERED OFFICE:

81 Burton Road

Derby

Derbyshire

DE1 1TJ

REGISTERED NUMBER:

06726515 (England and Wales)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

-

CAPITAL AND RESERVES

Called up share capital

4

1

1

Retained earnings

(1

)

(1

)

SHAREHOLDERS' FUNDS

-

-

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the period ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2026 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 2 October 2026 and were signed by:

Mr D Sullivan - Director

1.	STATUTORY INFORMATION

VIA 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 (£).

The company was dormant for the year ended 30 September 2025 and the year ended 30 September 2026.

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.

Significant judgements and estimates

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only affects that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The following judgements and estimates have been made in the process of applying the company's accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Depreciation - the useful life of fixed assets can vary significantly. Estimates are based on historic experience and current expectations of useful life.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2021 - NIL).

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2021

value:

£

£

1

Ordinary

£1

1

1

5.	CONTROLLING PARTY

Via Ltd is a wholly owned subsidiary of WAS Vehicles (UK) Ltd. WAS Vehicles (UK) Ltd is a subsidiary of Wietmarscher Ambulanz- Und Sonderfahrzeug GmbH, incorporated in Germany.