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Company Registration No. 12253420 (England and Wales)
Envision Consulting Services UK Limited Unaudited accounts for the year ended 31 October 2023
Envision Consulting Services UK Limited Unaudited accounts Contents
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Envision Consulting Services UK Limited Company Information for the year ended 31 October 2023
Director
Eugene Dos Santos
Company Number
12253420 (England and Wales)
Registered Office
Anumerate Office 2.05 Clockwise Old Town Hall, 30 Tweedy Road Bromley BR1 3FE United Kingdom
Accountants
Anumerate Limited Office 2.05, Clockwise Old Town Hall 30 Tweedy Road Bromley BR13FE
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Envision Consulting Services UK Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
179,909 
69,810 
Cash at bank and in hand
94,323 
185,442 
274,232 
255,252 
Creditors: amounts falling due within one year
(199,321)
(254,478)
Net current assets
74,911 
774 
Net assets
74,911 
774 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
74,891 
754 
Shareholders' funds
74,911 
774 
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2024 and were signed on its behalf by
Eugene Dos Santos Director Company Registration No. 12253420
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Envision Consulting Services UK Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Envision Consulting Services UK Limited is a private company, limited by shares, registered in England and Wales, registration number 12253420. The registered office is Anumerate Office 2.05 Clockwise, Old Town Hall, 30 Tweedy Road, Bromley, BR1 3FE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. The date of transition from FRS 105 Micro-entities Regime to FRS 102 Section 1A Small Entities is 1 November 2020. The transition to FRS 102 Section 1A Small Entities has had no impact on the accounting policies applied to the company.
Presentation currency
The accounts are presented in £ sterling.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: - The amount of revenue can be reliably measured; - it is probable that future economic benefits will flow to the entity; and - specific criteria have been met for each of the company's activities.
Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Cash
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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Envision Consulting Services UK Limited Notes to the Accounts for the year ended 31 October 2023
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
56 
- 
Trade debtors
108,822 
69,800 
Accrued income and prepayments
71,031 
- 
Other debtors
- 
10 
179,909 
69,810 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
63 
- 
Taxes and social security
38,320 
51,384 
Other creditors
159,713 
201,384 
Accruals
1,225 
1,710 
199,321 
254,478 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £0.10 each
20 
20 
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Envision Consulting Services UK Limited Notes to the Accounts for the year ended 31 October 2023
7
Transactions with related parties
During the year, balances owed to / from related parties were as follows: - Owed by Swift Engineering SA (Pty) Ltd £108,822 (trade debtor). - The company had an outstanding director's loan owing to Mr Eugene Dos Santos of £159,713 (prior year £201,384) at the year end. This is included in other creditors in note 6. This loan is interest free and repayable on demand.
8
Controlling party
During the year, the company became a wholly owned subsidiary of the following entity: Wizaro Holdings Limited. 16, Irodotou, Limassol, Cyprus.
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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