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Registered number: 07757685
Vision Electrical Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07757685
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,250 16,476
50,250 16,476
CURRENT ASSETS
Debtors 5 152,997 197,994
Cash at bank and in hand 366,764 61,538
519,761 259,532
Creditors: Amounts Falling Due Within One Year 6 (189,431 ) (108,239 )
NET CURRENT ASSETS (LIABILITIES) 330,330 151,293
TOTAL ASSETS LESS CURRENT LIABILITIES 380,580 167,769
Creditors: Amounts Falling Due After More Than One Year 7 (30,395 ) (40,381 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,812 ) (3,130 )
NET ASSETS 339,373 124,258
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 339,370 124,255
SHAREHOLDERS' FUNDS 339,373 124,258
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nicki French
Director
14/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vision Electrical Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07757685 . The registered office is The Old Barn, Wood Street, Swanley, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 39,245 - 3,255 42,500
Additions 41,490 1,224 1,500 44,214
Disposals (8,000 ) - - (8,000 )
As at 31 August 2023 72,735 1,224 4,755 78,714
Depreciation
As at 1 September 2022 24,292 - 1,732 26,024
Provided during the period 8,228 184 454 8,866
Disposals (6,426 ) - - (6,426 )
As at 31 August 2023 26,094 184 2,186 28,464
Net Book Value
As at 31 August 2023 46,641 1,040 2,569 50,250
As at 1 September 2022 14,953 - 1,523 16,476
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 125,694 187,915
VAT 27,303 10,079
152,997 197,994
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 66,249 3,279
Corporation tax 105,650 56,923
Other taxes and social security 9,216 48,009
Other creditors 7,979 -
Directors' loan accounts 337 28
189,431 108,239
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 30,395 40,381
30,395 40,381
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
9. Related Party Transactions
Included in other creditors is an amount of £337 (£28 in 2022) owed to the company directors Mr J & N French. This loan is interest free and no repayment terms have been agreed.
Page 5