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Company Registration No. 14461128 (England and Wales)
Vis Utilities Limited Unaudited accounts for the year ended 30 November 2025
Vis Utilities Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Vis Utilities Limited Company Information for the year ended 30 November 2025
Director
D T Keen
Company Number
14461128 (England and Wales)
Registered Office
3rd Floor 86-90 Paul Street London EC2A 4NE England
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Vis Utilities Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
838
-
Current assets
Debtors
5
2,327
6,654
Cash at bank and in hand
3,295
4,117
5,622
10,771
Creditors: amounts falling due within one year
6
(3,683)
(5,207)
Net current assets
1,939
5,564
Total assets less current liabilities
2,777
5,564
Provisions for liabilities
Deferred tax
(159)
-
Net assets
2,618
5,564
Capital and reserves
Called up share capital
1
1
Profit and loss account
2,617
5,563
Shareholders' funds
2,618
5,564
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 February 2026 and were signed on its behalf by
D T Keen Director Company Registration No. 14461128
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Vis Utilities Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Vis Utilities Limited is a private company, limited by shares, registered in England and Wales, registration number 14461128. The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years on cost
Deferred taxation
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 accounts. 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.
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Vis Utilities Limited Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 December 2024
-
Additions
967
At 30 November 2025
967
Depreciation
Charge for the year
129
At 30 November 2025
129
Net book value
At 30 November 2025
838
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,990
-
Accrued income and prepayments
337
6,654
2,327
6,654
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
190
52
Taxes and social security
2,385
2,411
Other creditors
1,108
2,744
3,683
5,207
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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