2022-06-012023-05-312023-05-31false10776470Warner Vision 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Warner Vision Ltd

Registered Number
10776470
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

Warner Vision Ltd
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

Jonathan Warner
Rebecca Jane Warner

Registered Address

6 Barberry Drive
Chard
TA20 1HR

Registered Number

10776470 (England and Wales)
Warner Vision Ltd
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets45,25634,524
45,25634,524
Current assets
Stocks500500
Debtors432355
Cash at bank and on hand19,62720,609
20,55921,464
Creditors amounts falling due within one year(30,650)(30,292)
Net current assets (liabilities)(10,091)(8,828)
Total assets less current liabilities35,16525,696
Creditors amounts falling due after one year(10,790)(15,858)
Provisions for liabilities(8,599)(6,560)
Net assets15,7763,278
Capital and reserves
Called up share capital100100
Profit and loss account15,6763,178
Shareholders' funds15,7763,278
The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2023, and are signed on its behalf by:
Rebecca Jane Warner
Director
Registered Company No. 10776470
Warner Vision Ltd
Notes to the Financial Statements
for the year 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.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.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:

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
5.Employee information
The following average number of employees includes directors.

20232022
Average number of employees during the year22