Registration number: 15645670

Vision Building Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Vision Building Limited

Company Information

Directors

Mr Simon Penna Mrs Christine Ann Penna

Registered office

Woodbine Farm Bus Centre Truro Business Park Truro Cornwall TR3 6BW

Accountants

Martin Fisher & Co Ltd Chartered Certified Accountants Woodbine Farm Bus Centre Truro Business Park Truro Cornwall TR3 6BW

Vision Building Limited

(Registration number: 15645670)
Balance Sheet as at 30 April 2025

	Note	2025 £
Fixed assets
Tangible assets	4	5,950
Current assets
Cash at bank and in hand		6,182
Creditors: Amounts falling due within one year	5	(12,050)
Net current liabilities		(5,868)
Net assets		82
Capital and reserves
Called up share capital	6	100
Retained earnings		(18)
Shareholders' funds		82

For the financial period 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 January 2026 and signed on its behalf by:
 

......................................... Mr Simon Penna Director

Vision Building Limited

Notes to the Unaudited Financial Statements for the Period from 14 April 2024 to 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Woodbine Farm Bus Centre
Truro Business Park
Truro
Cornwall
TR3 6BW

These financial statements were authorised for issue by the Board on 13 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Vision Building Limited

Notes to the Unaudited Financial Statements for the Period from 14 April 2024 to 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	15% reducing balance
Plant and machinery	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Vision Building Limited

Notes to the Unaudited Financial Statements for the Period from 14 April 2024 to 30 April 2025

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
Additions	4,000	3,000	7,000
At 30 April 2025	4,000	3,000	7,000
Depreciation
Charge for the period	600	450	1,050
At 30 April 2025	600	450	1,050
Carrying amount
At 30 April 2025	3,400	2,550	5,950

5

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Accruals and deferred income	720
Other creditors	11,330
	12,050