REGISTERED NUMBER: 11475171 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

VISION 51 LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Clarke

SECRETARY:

REGISTERED OFFICE:

The Base

306 Dallam Lane

Warrington

Cheshire

WA2 7NG

REGISTERED NUMBER:

11475171 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Tangible assets

4

8,923

13,511

CURRENT ASSETS

Debtors

5

22,110

19,835

Cash at bank

53,056

57,480

75,166

77,315

CREDITORS

Amounts falling due within one year

6

43,273

49,365

NET CURRENT ASSETS

31,893

27,950

TOTAL ASSETS LESS CURRENT LIABILITIES

40,816

41,461

CREDITORS

Amounts falling due after more than one year

7

-

(4,333

)

PROVISIONS FOR LIABILITIES

(1,695

)

(2,983

)

NET ASSETS

39,121

34,145

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

39,120

34,144

SHAREHOLDERS' FUNDS

39,121

34,145

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 21 April 2026 and were signed by:

D Clarke - Director

1.	STATUTORY INFORMATION

Vision 51 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.

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.

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

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

477

12,950

3,500

6,792

23,719

Additions

-

128

-

291

419

At 31 July 2025

477

13,078

3,500

7,083

24,138

DEPRECIATION

At 1 August 2024

219

4,363

1,641

3,985

10,208

Charge for year

64

2,735

465

1,743

5,007

At 31 July 2025

283

7,098

2,106

5,728

15,215

NET BOOK VALUE

At 31 July 2025

194

5,980

1,394

1,355

8,923

At 31 July 2024

258

8,587

1,859

2,807

13,511

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

22,110

18,288

Prepayments and accrued income

-

1,547

22,110

19,835

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans and overdrafts

4,333

5,200

Trade creditors

-

6

Tax

22,640

22,538

VAT

15,700

14,730

Accrued expenses

600

6,891

43,273

49,365

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans - 1-2 years

-

4,333

8.

RESERVES

Retained

earnings

£

At 1 August 2024

34,144

Profit for the year

36,108

Dividends

(31,132

)

At 31 July 2025

39,120