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Company No: 04412267 (England and Wales)

# VISION DISPLAY & INTERIORS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

VISION DISPLAY & INTERIORS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

VISION DISPLAY & INTERIORS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 April 2025
VISION DISPLAY & INTERIORS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 April 2025

Directors | Mr D Akerman
| Mrs N Akerman

Secretary | Mr D Akerman

Registered office | 37 St. Margarets Street
| Canterbury
| Kent
| CT1 2TU
| United Kingdom

Company number | 04412267 (England and Wales)

Accountant | Kreston Reeves LLP
| 37 St Margarets Street
| Canterbury
| Kent
| CT1 2TU

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF VISION DISPLAY & INTERIORS LIMITED

For the financial year ended 30 April 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF VISION DISPLAY & INTERIORS LIMITED (continued)

For the financial year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Vision Display & Interiors Limited for the financial year ended 30 April 2025 which comprise the Balance Sheet and the related notes 1 to 13 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Vision Display & Interiors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Vision Display & Interiors Limited. You consider that Vision Display & Interiors Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Vision Display & Interiors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Board of Directors of Vision Display & Interiors Limited, as a body, in accordance with the terms of our engagement letter dated 29 June 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Vision Display & Interiors Limited and state those matters that we have agreed to state to the Board of Directors of Vision Display & Interiors Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vision Display & Interiors Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

37 St Margarets Street
Canterbury
Kent
CT1 2TU

19 December 2025

VISION DISPLAY & INTERIORS LIMITED

## BALANCE SHEET

As at 30 April 2025
VISION DISPLAY & INTERIORS LIMITED

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 56,157 |  | 56,759
|  | 56,157 |  | 56,759
Current assets |  |  |  |
Stocks | 4 | 53,912 |  | 76,928
Debtors | 5 | 105,566 |  | 323,667
Cash at bank and in hand | 6 | 124,036 |  | 6,190
|  | 283,514 |  | 406,785
Creditors: amounts falling due within one year | 7 | ( 90,159) |  | ( 88,600)
Net current assets |  | 193,355 |  | 318,185
Total assets less current liabilities |  | 249,512 |  | 374,944
Provision for liabilities | 8, 9 | ( 14,039) |  | ( 14,190)
Net assets |  | 235,473 |  | 360,754
Capital and reserves |  |  |  |
Called-up share capital | 10 | 101 |  | 101
Profit and loss account |  | 235,372 |  | 360,653
Total shareholders' funds |  | 235,473 |  | 360,754

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Vision Display & Interiors Limited (registered number: 04412267) were approved and authorised for issue by the Board of Directors on 19 December 2025. They were signed on its behalf by:

Mr D Akerman Director |

VISION DISPLAY & INTERIORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
VISION DISPLAY & INTERIORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Vision Display & Interiors Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 St. Margarets Street, Canterbury, Kent, CT1 2TU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 3 years straight line
Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Office equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 14 |  | 15

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 May 2024 | 8,083 |  | 104,142 |  | 16,840 |  | 1,156 |  | 14,491 |  | 144,712
Additions | 0 |  | 0 |  | 13,083 |  | 0 |  | 3,127 |  | 16,210
At 30 April 2025 | 8,083 |  | 104,142 |  | 29,923 |  | 1,156 |  | 17,618 |  | 160,922
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 May 2024 | 8,083 |  | 58,291 |  | 9,736 |  | 578 |  | 11,265 |  | 87,953
Charge for the financial year | 0 |  | 11,463 |  | 3,957 |  | 145 |  | 1,247 |  | 16,812
At 30 April 2025 | 8,083 |  | 69,754 |  | 13,693 |  | 723 |  | 12,512 |  | 104,765
Net book value |  |  |  |  |  |  |  |  |  |  |
At 30 April 2025 | 0 |  | 34,388 |  | 16,230 |  | 433 |  | 5,106 |  | 56,157
At 30 April 2024 | 0 |  | 45,851 |  | 7,104 |  | 578 |  | 3,226 |  | 56,759

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 53,912 |  | 76,928

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 96,064 |  | 119,741
Amounts owed by directors | 0 |  | 194,532
Prepayments | 8,002 |  | 7,894
Other debtors | 1,500 |  | 1,500
| 105,566 |  | 323,667

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 124,036 |  | 6,190
Less: Bank overdrafts | 0 |  | ( 12,699)
| 124,036 |  | (6,509)

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank overdrafts | 0 |  | 12,699
Trade creditors | 20,957 |  | 53,354
Amounts owed to directors | 18,474 |  | 0
Accruals | 4,414 |  | 4,200
Corporation tax | 12,243 |  | 7,535
Other taxation and social security | 27,562 |  | 9,036
Other creditors | 6,509 |  | 1,776
| 90,159 |  | 88,600

#### 8. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 14,039 |  | 14,190

#### 9. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 14,190) |  | ( 21,273)
Credited to the Statement of Income and Retained Earnings | 151 |  | 7,083
At the end of financial year | ( 14,039) |  | ( 14,190)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 14,039) |  | ( 14,190)

#### 10. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
101 Ordinary shares of £ 1.00 each | 101 |  | 101

#### 11. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 54,028 |  | 60,177
between one and five years | 0 |  | 54,028
Total future minimum lease payments under non-cancellable operating leases | 54,028 |  | 114,205

#### 12. Related party transactions

Transactions with the entity's directors

Included within other creditors due within one year is a loan to the directors from the company, amounting to £18,474 (2024 £194,532 a loan to the directors from the Company). This loan was repaid in full following the year end. The loan was interest free and repayable upon demand.

#### 13. Ultimate controlling party

The company is controlled by Mr D Akerman by virtue of his majority shareholding in the share capital of the company.