REGISTERED NUMBER: 07688822 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Illusion Design and Construct Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Evans

D J Hughes

REGISTERED OFFICE:

Unit C3 Speldhurst Business Park

Langton Road

Speldhurst

Tunbridge Wells

Kent

TN3 0AQ

REGISTERED NUMBER:

07688822 (England and Wales)

ACCOUNTANTS:

AJB Strategies Limited

C3 Speldhurst Business Park

Langton Road

Speldhurst

Tunbridge Wells

Kent

TN3 OAQ

FIXED ASSETS

Tangible assets

4

430,645

485,808

Investments

5

1

-

430,646

485,808

CURRENT ASSETS

Stocks

60,045

82,065

Debtors

6

1,779,283

1,321,543

Cash at bank and in hand

393,360

526,689

2,232,688

1,930,297

CREDITORS

Amounts falling due within one year

7

811,313

757,971

NET CURRENT ASSETS

1,421,375

1,172,326

TOTAL ASSETS LESS CURRENT LIABILITIES

1,852,021

1,658,134

CREDITORS

Amounts falling due after more than one year

8

489,864

309,535

NET ASSETS

1,362,157

1,348,599

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

1,362,153

1,348,595

SHAREHOLDERS' FUNDS

1,362,157

1,348,599

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 29 December 2025 and were signed on its behalf by:

R J Evans - Director

D J Hughes - Director

1.	STATUTORY INFORMATION

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

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 etc

-

25% on cost and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2024 - 49 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

1,027,342

Additions

92,496

Disposals

(27,425

)

At 31 March 2025

1,092,413

DEPRECIATION

At 1 April 2024

541,534

Charge for year

136,089

Eliminated on disposal

(15,855

)

At 31 March 2025

661,768

NET BOOK VALUE

At 31 March 2025

430,645

At 31 March 2024

485,808

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1

At 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

1,207,335

741,869

Other debtors

365,030

579,674

1,572,365

1,321,543

Amounts falling due after more than one year:

Other debtors

206,918

-

Aggregate amounts

1,779,283

1,321,543

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

62,787

5,395

Trade creditors

333,103

581,967

Taxation and social security

378,551

117,967

Other creditors

36,872

52,642

811,313

757,971

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 9)

75,000

135,000

Hire purchase contracts

130,492

19,330

Other creditors

284,372

155,205

489,864

309,535

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

60,000

120,000

Other loans - 1-2 years

119,819

50,068

179,819

170,068

Amounts falling due between two and five years:

Bank loans - 2-5 years

15,000

15,000

Other loans - 2-5 years

164,553

105,137

179,553

120,137

The bank loan relates to a Coronavirus Business Interuption Loan. It is repayable over 5 years commencing in June 2021.A Charge relating to this loan was created on 25th November 2022.

10.	RELATED PARTY DISCLOSURES

Included in other debtors in Note 6 of the accounts is the sum of £206,918 (2024 £206,918) which is owed from Illusion Property Limited, a company controlled by the directors.

The fixed asset investment in Note 5 of the accounts was made in Illusion Storage Limited, a company controlled by the directors.