REGISTERED NUMBER: 07184115 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

360 Visualise Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Donnelly

N Teale

SECRETARY:

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

07184115 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

999,943

824,558

CURRENT ASSETS

Debtors

5

728,533

625,854

Cash at bank and in hand

47,985

86,389

776,518

712,243

CREDITORS

Amounts falling due within one year

6

1,106,478

844,009

NET CURRENT LIABILITIES

(329,960

)

(131,766

)

TOTAL ASSETS LESS CURRENT LIABILITIES

669,983

692,792

CREDITORS

Amounts falling due after more than one year

7

402,379

404,684

NET ASSETS

267,604

288,108

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

267,504

288,008

267,604

288,108

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 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.

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 28 December 2025 and were signed on its behalf by:

P Donnelly - Director

1.	STATUTORY INFORMATION

360 Visualise 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.

Turnover

Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 5 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

1,006,873

28,248

246,725

184,690

1,466,536

Additions

436,001

-

35,950

-

471,951

Disposals

-

-

(25,700

)

-

(25,700

)

At 31 March 2025

1,442,874

28,248

256,975

184,690

1,912,787

DEPRECIATION

At 1 April 2024

307,402

28,248

122,790

183,538

641,978

Charge for year

255,736

-

28,988

384

285,108

Eliminated on disposal

-

-

(14,242

)

-

(14,242

)

At 31 March 2025

563,138

28,248

137,536

183,922

912,844

NET BOOK VALUE

At 31 March 2025

879,736

-

119,439

768

999,943

At 31 March 2024

699,471

-

123,935

1,152

824,558

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

43,516

Additions

35,950

At 31 March 2025

79,466

DEPRECIATION

At 1 April 2024

2,719

Charge for year

19,186

At 31 March 2025

21,905

NET BOOK VALUE

At 31 March 2025

57,561

At 31 March 2024

40,797

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

325,879

179,396

Other debtors

402,654

402,654

VAT

-

43,804

728,533

625,854

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

1

17,921

Hire purchase contracts

189,145

-

Trade creditors

845,162

747,041

Tax

-

10,171

VAT

2,794

-

Other creditors

59,605

59,605

Directors' loan accounts

9,771

9,271

1,106,478

844,009

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

201,338

363,532

Hire purchase contracts

201,041

41,152

402,379

404,684

8.	RELATED PARTY DISCLOSURES

The company is controlled by the company directors.

Included within other debtors are loans to two related companies - as at the balance sheet date an amount of £10,000 (2024:£10,000) was owed from 360 Dent Ltd. Also at the balance sheet date an amount of £378,726 (2024:378,726) was owed from Clifton & York Ltd.