Company No: 15139410 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.09.2024
		£
Fixed assets
Investments	3	100
		100
Current assets
Debtors	4	525,870
Cash at bank and in hand		1,417,641
		1,943,511
Creditors: amounts falling due within one year	5	( 39,300)
Net current assets		1,904,211
Total assets less current liabilities		1,904,311
Net assets		1,904,311
Capital and reserves
Called-up share capital	6	2,182,115
Profit and loss account		( 277,804 )
Total shareholders' funds		1,904,311

For the financial period ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Vision UK Holdings Limited (registered number: 15139410) were approved and authorised for issue by the Board of Directors on 12 September 2025. They were signed on its behalf by:

Mr D V Griffith Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Vision UK Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Glade Russ Hill, Charlwood, Horley, RH6 0EL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

2. Employees

	Period from 14.09.2023 to 30.09.2024
	Number
Monthly average number of persons employed by the Company during the period, including directors	0

3. Fixed asset investments

Investments in subsidiaries

	30.09.2024
	£
Cost
At 14 September 2023	0
Additions	2,182,115
Investment diminution	(2,182,015)
At 30 September 2024	100
Carrying value at 30 September 2024	100

4. Debtors

	30.09.2024
	£
Amounts owed by associates	525,870

5. Creditors: amounts falling due within one year

	30.09.2024
	£
Amounts owed to associates	35,000
Accruals	1,800
Corporation tax	2,500
	39,300

6. Called-up share capital

	30.09.2024
	£
Allotted, called-up and fully-paid
2,182,115 Ordinary A shares of £ 1.00 each	2,182,115

During the period 2,182,115 Ordinary A shares were issued at a nominal value of £1 per share.