REGISTERED NUMBER: 11881782 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DANIEL FISHER ARCHITECTURAL

VISUALISATION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D P Fisher

REGISTERED OFFICE:

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St Edmunds

Suffolk

IP312QY

REGISTERED NUMBER:

11881782 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Tangible assets

4

11,208

14,748

CURRENT ASSETS

Debtors

5

3,394

3,644

Cash at bank

3,117

5,424

6,511

9,068

CREDITORS

Amounts falling due within one year

6

12,401

20,958

NET CURRENT LIABILITIES

(5,890

)

(11,890

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,318

2,858

PROVISIONS FOR LIABILITIES

1,420

1,890

NET ASSETS

3,898

968

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,798

868

SHAREHOLDERS' FUNDS

3,898

968

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

Mr D P Fisher - Director

1.	STATUTORY INFORMATION

Daniel Fisher Architectural Visualisation Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Bicycle

-

25% on reducing balance

Office furniture

-

25% on reducing balance

Computer & photographic equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

Hire purchase and leasing commitments

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of the capital and interest elements. The interest is charged to the profit and loss so as to produce a constant periodic rate of interest of the remaining balance of the liability.

Rentals payable under the operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis if more representative of the time pattern in which economic benefits from the leases asset are consumed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Office

& photographic

Bicycle

furniture

equipment

Totals

£

£

£

£

COST

At 1 April 2024

2,904

2,762

39,894

45,560

Additions

-

-

191

191

At 31 March 2025

2,904

2,762

40,085

45,751

DEPRECIATION

At 1 April 2024

2,215

1,923

26,674

30,812

Charge for year

172

212

3,347

3,731

At 31 March 2025

2,387

2,135

30,021

34,543

NET BOOK VALUE

At 31 March 2025

517

627

10,064

11,208

At 31 March 2024

689

839

13,220

14,748

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

300

-

Other debtors

723

724

Prepayments

2,371

2,920

3,394

3,644

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

1,855

1,682

Social security & other taxes

1,028

1,008

VAT

3,086

3,938

Director's current account

4,767

12,675

Accrued expenses

1,665

1,655

12,401

20,958

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

563

563