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REGISTERED NUMBER: 04519750 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st August 2025 |

| for |

| Visual Advantage International Limited |

Visual Advantage International Limited (Registered number: 04519750)

Contents of the Financial Statements

for the Year Ended 31st August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Visual Advantage International Limited

Company Information

for the Year Ended 31st August 2025

| DIRECTORS: | Mr A J Hamilton

| Mr C M A Davis

| SECRETARY: | Mr A J Hamilton

| REGISTERED OFFICE: | Woodlands Grange

| Woodlands Lane

| Bradley Stoke

| Bristol

| BS32 4JY

| REGISTERED NUMBER: | 04519750 (England and Wales)

| ACCOUNTANTS: | Dunkley's

| Chartered Accountants

| Woodlands Grange

| Woodlands Lane

| Bradley Stoke

| Bristol

| BS32 4JY

Visual Advantage International Limited (Registered number: 04519750)

Balance Sheet

31st August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,982 |  | 2,997 |  |

Investments | 6 | 52,924 |  | 34,920 |  |

54,906 |  | 37,917 |  |

CURRENT ASSETS

Debtors | 7 | 18,974 |  | 13,625 |  |

Cash at bank | 109,873 |  | 88,908 |  |

128,847 |  | 102,533 |  |

CREDITORS

Amounts falling due within one year | 8 | 91,533 |  | 72,922 |  |

NET CURRENT ASSETS | 37,314 |  | 29,611 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 92,220 |  | 67,528 |  |

PROVISIONS FOR LIABILITIES | 3,046 |  | - |  |

NET ASSETS | 89,174 |  | 67,528 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Fair value reserve | 10 | (5,535 | ) | (5,535 | ) |

Retained earnings | 10 | 94,609 |  | 72,963 |  |

SHAREHOLDERS' FUNDS | 89,174 |  | 67,528 |  |

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

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

The directors acknowledge their 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.

Visual Advantage International Limited (Registered number: 04519750)

Balance Sheet - continued

31st August 2025

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 Board of Directors and authorised for issue on 23rd October 2025 and were signed on its behalf by:

Mr A J Hamilton - Director

Visual Advantage International Limited (Registered number: 04519750)

Notes to the Financial Statements

for the Year Ended 31st August 2025

1. | STATUTORY INFORMATION

| Visual Advantage International Limited 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 as modified by the revaluation of certain assets.

| Turnover

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

| Intangible fixed assets

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

| Patent & Licences - 10% on cost

| Tangible fixed assets

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

| Fixtures and fittings | - | Straight line over 4 years

| Computer equipment | - | Straight line over 3 years

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Investment

| Investment is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Visual Advantage International Limited (Registered number: 04519750)

Notes to the Financial Statements - continued

for the Year Ended 31st August 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1st September 2024

| and 31st August 2025 | 640 |  |

| AMORTISATION

| At 1st September 2024

| and 31st August 2025 | 640 |  |

| NET BOOK VALUE

| At 31st August 2025 | - |  |

| At 31st August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st September 2024 | 497 |  | 25,828 |  | 26,325 |  |

| Additions | - |  | 941 |  | 941 |  |

| At 31st August 2025 | 497 |  | 26,769 |  | 27,266 |  |

| DEPRECIATION

| At 1st September 2024 | 88 |  | 23,240 |  | 23,328 |  |

| Charge for year | 124 |  | 1,832 |  | 1,956 |  |

| At 31st August 2025 | 212 |  | 25,072 |  | 25,284 |  |

| NET BOOK VALUE

| At 31st August 2025 | 285 |  | 1,697 |  | 1,982 |  |

| At 31st August 2024 | 409 |  | 2,588 |  | 2,997 |  |

Visual Advantage International Limited (Registered number: 04519750)

Notes to the Financial Statements - continued

for the Year Ended 31st August 2025

6. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST OR VALUATION

| At 1st September 2024 | 34,920 |  |

| Revaluations | 18,004 |  |

| At 31st August 2025 | 52,924 |  |

| NET BOOK VALUE

| At 31st August 2025 | 52,924 |  |

| At 31st August 2024 | 34,920 |  |

| Cost or valuation at 31st August 2025 is represented by:

| Unlisted

| investments

£ |

| Valuation in 2023 | 1,310 |  |

| Valuation in 2024 | (8,690 | ) |

| Valuation in 2025 | 18,004 |  |

| Cost | 42,300 |  |

52,924 |  |

| If fixed asset investments had not been revalued they would have been included at the following historical cost:

| 31.8.25 |  | 31.8.24

£ | £ |

| Cost | 42,300 |  | 42,300 |  |

| Fixed asset investments were valued on an open market basis on 31st August 2025 by the directors .

| Market value of listed investments at 31st August 2025 - £ 52,924 .

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 16,705 |  | 10,032 |  |

| VAT | 368 |  | 1,118 |  |

| Deferred tax asset | - |  | 1,201 |  |

| Prepayments | 1,901 |  | 1,274 |  |

18,974 |  | 13,625 |  |

Visual Advantage International Limited (Registered number: 04519750)

Notes to the Financial Statements - continued

for the Year Ended 31st August 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Tax | 73,081 |  | 57,103 |  |

| Directors' current accounts | 16,262 |  | 13,499 |  |

| Accrued expenses | 2,190 |  | 2,320 |  |

91,533 |  | 72,922 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 50 | Ordinary 'A' | £1 | 50 |  | 50 |  |

| 50 | Ordinary 'B' | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st September 2024 | 72,963 |  | (5,535 | ) | 67,428 |  |

| Profit for the year | 213,646 |  | 213,646 |  |

| Dividends | (192,000 | ) | (192,000 | ) |

| At 31st August 2025 | 94,609 |  | (5,535 | ) | 89,074 |  |