ACCOUNTS - Final Accounts preparation

Company registration number: 02165223

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2024

	VISTA ARCHITECTURE LIMITED


VISTA ARCHITECTURE LIMITED

COMPANY INFORMATION

Director	G Eden


Company secretary	L J Bartlett


Registered number	02165223


Registered office	2 Vale Road
	Claygate
	Esher
	Surrey
	KT10 0NJ


Accountants	Menzies LLP
	Chartered Accountants
	Ashcombe House
	5 The Crescent
	Leatherhead
	Surrey
	KT22 8DY


Bankers	National Westminster Bank Plc
	22 George Street
	Richmond
	Surrey
	TW9 1JW


VISTA ARCHITECTURE LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


VISTA ARCHITECTURE LIMITED REGISTERED NUMBER:02165223

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
		£		£

Fixed assets
Tangible assets	4		654		989
Investments	5		39,635		19,302
			40,289		20,291
Current assets
Debtors: amounts falling due within one year	6	1,000		6,900
Cash at bank and in hand		12,733		11,952
		13,733		18,852
Creditors: amounts falling due within one year	7	(26,535)		(21,614)
Net current liabilities			(12,802)		(2,762)
Total assets less current liabilities			27,487		17,529
Provisions for liabilities
Deferred tax		(4,827)		(153)
			(4,827)		(153)
Net assets			22,660		17,376

Capital and reserves
Allotted, called up and fully paid share capital	100	100
Profit and loss account	22,560	17,276
	22,660	17,376

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

Page 1


VISTA ARCHITECTURE LIMITED REGISTERED NUMBER:02165223

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G Eden

Director

Date: 23 December 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2


VISTA ARCHITECTURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Vista Architecture Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Revenue

The turnover shown in the profit and loss account represents amounts receivable for services provided during the year in the normal course of business, net of trade discounts, VAT and other sales and related taxes.
Revenue is either recognised on work completed, or in the case of ongoing service contracts revenue represents the value of work done in the year including estimates of amounts not invoiced.

2.3

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

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VISTA ARCHITECTURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	15%	straight line
				Equipment	-	25%	straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Valuation of investments

Fixed asset investments are carried at fair value determined annually by an independent third party. Gains and losses on revaluations are recognised in the Statement of Income and Retained Earnings for the period.

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VISTA ARCHITECTURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including the director, during the year was 1 (2023 - 1).

4.	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost or valuation
	At 1 January 2024	16,557
	At 31 December 2024	16,557
	Depreciation
	At 1 January 2024	15,569
	Charge for the year on owned assets	334
	At 31 December 2024	15,903
	Net book value
	At 31 December 2024	654
	At 31 December 2023	988

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VISTA ARCHITECTURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

5.	Fixed asset investments

		Fixed asset investments
		£
	Cost or valuation
	At 1 January 2024	19,302
	Additions	1,319
	Revaluations	19,014
	At 31 December 2024	39,635

Debtors

					2024	2023
					£	£


Trade debtors	-	5,900
Other debtors	1,000	1,000
	1,000	6,900

7.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Corporation tax	12,543	9,493
Other taxation and social security	4,513	3,268
Other creditors	4,642	4,011
Accruals and deferred income	4,837	4,842
	26,535	21,614

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