REGISTERED NUMBER: 04502984 (England and Wales)

VISAGE HARPENDEN LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M J Hathorn

Mrs E L Hathorn

REGISTERED OFFICE:

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

REGISTERED NUMBER:

04502984 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

61,108

44,757

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

42,326

42,013

Cash at bank

12,331

20,711

57,657

65,724

CREDITORS

Amounts falling due within one year

7

57,260

51,227

NET CURRENT ASSETS

397

14,497

TOTAL ASSETS LESS CURRENT LIABILITIES

61,505

59,254

CREDITORS

Amounts falling due after more than one year

8

(32,282

)

(51,683

)

PROVISIONS FOR LIABILITIES

(15,277

)

-

NET ASSETS

13,946

7,571

CAPITAL AND RESERVES

Called up, paid and allotted share capital

100

100

Retained earnings

13,846

7,471

SHAREHOLDERS' FUNDS

13,946

7,571

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

M J Hathorn - Director

1.	STATUTORY INFORMATION

Visage Harpenden 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Hire purchase and leasing commitments

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

99,734

Additions

24,361

At 31 March 2025

124,095

DEPRECIATION

At 1 April 2024

54,977

Charge for year

8,010

At 31 March 2025

62,987

NET BOOK VALUE

At 31 March 2025

61,108

At 31 March 2024

44,757

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

30,000

30,000

Other debtors

12,326

12,013

42,326

42,013

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

-

Hire purchase contracts

2,641

-

Trade creditors

2,460

2,029

Amounts owed to group undertakings

37,141

39,881

Taxation and social security

9,462

7,999

Other creditors

-

1,318

57,260

51,227

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

24,514

35,455

Hire purchase contracts

7,768

16,228

32,282

51,683

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,291

-

9.	RELATED PARTY DISCLOSURES

1, M&E Group Holdings Ltd, the parent company, were provided loans which are interest free and repayable on demand. The amount due at the year end was £30,000.

2. During the year, Visage St Albans Ltd, a company within the group, were repaid loans in aggregate of £3,756 which are interest free and repayable on demand. The amount due at the year end was £36,124.

3. During the year, Recur Global Ltd, a company within the group, provided loans in aggregate of £1,017 which are interest free and repayable on demand. The amount due at the year end was £1,017.