1 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-04-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 11794757 2024-04-01 2025-03-31 11794757 2025-03-31 11794757 2024-03-31 11794757 2023-04-01 2024-03-31 11794757 2024-03-31 11794757 2023-03-31 11794757 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 11794757 bus:Director1 2024-04-01 2025-03-31 11794757 core:FurnitureFittingsToolsEquipment 2024-03-31 11794757 core:FurnitureFittingsToolsEquipment 2025-03-31 11794757 core:WithinOneYear 2025-03-31 11794757 core:WithinOneYear 2024-03-31 11794757 core:ShareCapital 2025-03-31 11794757 core:ShareCapital 2024-03-31 11794757 core:RetainedEarningsAccumulatedLosses 2025-03-31 11794757 core:RetainedEarningsAccumulatedLosses 2024-03-31 11794757 core:FurnitureFittingsToolsEquipment 2024-03-31 11794757 bus:Director1 2024-03-31 11794757 bus:Director1 2025-03-31 11794757 bus:Director1 2023-03-31 11794757 bus:Director1 2024-03-31 11794757 bus:Director1 2023-04-01 2024-03-31 11794757 bus:SmallEntities 2024-04-01 2025-03-31 11794757 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11794757 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11794757 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11794757 bus:FullAccounts 2024-04-01 2025-03-31
Company registration number: 11794757
Vistech Services Training Ltd
Unaudited filleted financial statements
31 March 2025
Vistech Services Training Ltd
Contents
Statement of financial position
Notes to the financial statements
Vistech Services Training Ltd
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 - 62
_______ _______
- 62
Current assets
Debtors 6 50,855 60,704
Cash at bank and in hand 36,415 40,432
_______ _______
87,270 101,136
Creditors: amounts falling due
within one year 7 ( 23,393) ( 56,639)
_______ _______
Net current assets 63,877 44,497
_______ _______
Total assets less current liabilities 63,877 44,559
_______ _______
Net assets 63,877 44,559
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account 63,876 44,558
_______ _______
Shareholder funds 63,877 44,559
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 09 December 2025 , and are signed on behalf of the board by:
Mr Christopher John Mallory Taylor
Director
Company registration number: 11794757
Vistech Services Training Ltd
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in Engalnd and Wales. The address of the registered office is Boho Six Offices, 5 Linthorpe Road, Middlesbrough, Cleveland, TS1 1RE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 April 2024 and 31 March 2025 360 360
_______ _______
Depreciation
At 1 April 2024 298 298
Charge for the year 62 62
_______ _______
At 31 March 2025 360 360
_______ _______
Carrying amount
At 31 March 2025 - -
_______ _______
At 31 March 2024 62 62
_______ _______
6. Debtors
2025 2024
£ £
Trade debtors 4,638 9,348
Other debtors 46,217 51,356
_______ _______
50,855 60,704
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 4,150 -
Corporation tax 11,955 10,319
Social security and other taxes 3,857 32,078
Other creditors 3,431 14,242
_______ _______
23,393 56,639
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr Christopher John Mallory Taylor 43,006 ( 13,300) 29,706
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr Christopher John Mallory Taylor 38,756 4,250 43,006
_______ _______ _______