VIAM TUAM LIMITED

2022-05-132023-05-312023-05-31false14105364VIAM TUAM 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VIAM TUAM LIMITED

Registered Number
14105364
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2023

VIAM TUAM LIMITED

Company Information
for the period from 13 May 2022 to 31 May 2023


Director	Elke Erna Heidemann-Eggert


Registered Address	63-66 Hatton Garden, Fifth Floor, Suite 23
	London
	EC1N 8LE


Registered Number	14105364 (England and Wales)

VIAM TUAM LIMITED

Balance Sheet as at
31 May 2023

	Notes	2023
		£	£
Fixed assets
Tangible assets	5		1,342
			1,342
Current assets
Debtors	6	640
Cash at bank and on hand		2,465
		3,105
Creditors amounts falling due within one year	7	3,716
Net current assets (liabilities)			(611)
Total assets less current liabilities			731
Net assets			731
Capital and reserves
Called up share capital			100
Profit and loss account			631
Shareholders' funds			731

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 Director acknowledges 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.

The financial statements were approved and authorised for issue by the Director on 12 February 2024, and are signed on its behalf by:

Elke Erna Heidemann-Eggert
Director
Registered Company No. 14105364

VIAM TUAM LIMITED

Notes to the Financial Statements
for the period ended 31 May 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	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

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

4.	Employee information


		2023
	Average number of employees during the year	0

5.	Property, plant and equipment

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,558	1,558
At 31 May 23	1,558	1,558
Depreciation and impairment
Charge for year	216	216
At 31 May 23	216	216
Net book value
At 31 May 23	1,342	1,342
At 12 May 22	-	-

6.	Debtors

		2023
		£
	Trade debtors / trade receivables	640
	Total	640


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7.	Creditors within one year

		2023
		£
	Trade creditors / trade payables	1,478
	Amounts owed to related parties	2,238
	Total	3,716


	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.