REGISTERED NUMBER: 02128005 (England and Wales)

Financial Statements

for the Year Ended 31 July 2025

for

Facevisual Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J V Marland

SECRETARY:

J V Pittaras

REGISTERED OFFICE:

Oriel House

2- 8 Oriel Road

Bootle

Merseyside

L20 7EP

REGISTERED NUMBER:

02128005 (England and Wales)

ACCOUNTANTS:

DJH Business Advisors Ltd T/A SB&P

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

BANKERS:

Barclays Bank plc

337-339 Stanley Road

Bootle

Merseyside

L20 3EB

FIXED ASSETS

Tangible assets

4

905

174

Investment property

5

518,268

623,268

519,173

623,442

CURRENT ASSETS

Debtors

6

38,381

-

Cash at bank and in hand

144,878

69,035

183,259

69,035

CREDITORS

Amounts falling due within one year

7

25,916

18,917

NET CURRENT ASSETS

157,343

50,118

TOTAL ASSETS LESS CURRENT LIABILITIES

676,516

673,560

CREDITORS

Amounts falling due after more than one year

8

5,447

8,703

NET ASSETS

671,069

664,857

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

12,155

72,838

Retained earnings

658,814

591,919

SHAREHOLDERS' FUNDS

671,069

664,857

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 April 2026 and were signed by:

J V Marland - Director

1.	STATUTORY INFORMATION

Facevisual Ltd 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 as modified by the revaluation of certain assets.

Depreciation

Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives using the following rates:

Plant and machinery

- 25% on reducing balance

Motor vehicles

- 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

191

750

941

Additions

-

1,200

1,200

Disposals

-

(750

)

(750

)

At 31 July 2025

191

1,200

1,391

DEPRECIATION

At 1 August 2024

184

583

767

Charge for year

2

300

302

Eliminated on disposal

-

(583

)

(583

)

At 31 July 2025

186

300

486

NET BOOK VALUE

At 31 July 2025

5

900

905

At 31 July 2024

7

167

174

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

623,268

Disposals

(105,000

)

At 31 July 2025

518,268

NET BOOK VALUE

At 31 July 2025

518,268

At 31 July 2024

623,268

Fair value at 31 July 2025 is represented by:

£

Valuation in 2018

32,483

Valuation in 2019

(20,327

)

Cost

506,112

518,268

If investment properties had not been revalued they would have been included at the following historical cost:

31.7.25

31.7.24

£

£

Cost

506,112

596,233

Investment properties were valued on an open market basis on 31 July 2023 by the Director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

38,381

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

23,259

14,896

Other creditors

2,657

4,021

25,916

18,917

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

5,447

8,703

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Revaluation

reserve

£

At 1 August 2024

72,838

Revaluation in year

(60,683

)

At 31 July 2025

12,155

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

J V Marland

Balance outstanding at start of year

(1,592

)

(91

)

Amounts advanced

89,973

59,499

Amounts repaid

(50,000

)

(61,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

38,381

(1,592

)