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Registered Number: 13499018
England and Wales

 

 

 

VISION (SLPF) INVESTMENTS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

Vision (SLPF) Investments Ltd
Contents Page
For the year ended 31 July 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Vision (SLPF) Investments Ltd for the year ended 31 July 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Vision (SLPF) Investments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Vision (SLPF) Investments Ltd and state those matters that we have agreed to state to the Board of Vision (SLPF) Investments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vision (SLPF) Investments Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Vision (SLPF) Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of Vision (SLPF) Investments Ltd. You consider that Vision (SLPF) Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Vision (SLPF) Investments Ltd. 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 accounts.



....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
HP4 2AF
28 April 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 1,178,806    746,236 
1,178,806    746,236 
Current assets      
Debtors 8,132    5,532 
Cash at bank and in hand 11,207    30,333 
19,339    35,865 
Creditors: amount falling due within one year (364,702)   (263,659)
Net current assets (345,363)   (227,794)
 
Total assets less current liabilities 833,443    518,442 
Creditors: amount falling due after more than one year (833,370)   (518,320)
Net assets 73    122 
 

Capital and reserves 		     
Called up share capital 4 100    100 
Profit and loss account (27)   22 
Shareholders' funds 73    122 
 


For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 April 2026 and were signed by:


-------------------------------
Jack Connare
Director
2
General Information
Vision (SLPF) Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 13499018, registration address Allazo Ltd, 2 Claridge Court, Lower Kings Road, Berkhamsted, Hertfordshire, HP4 2AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the rental of the property, the policies adopted are as follows: 
  • Rental of Property: Turnover from the rental of property is recognised on an accrual basis in line with the contract in place with the tenant. Rents are recognised when due for payment.
  • Other revenue: Recognition is when it is received or when the right to receive payment is established.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.


Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. Deferred tax assets and deferred tax liabilities are offset only if the company has legal right to set off against current tax liabilities and if they both relate to income tax levied by the same taxation authority on the same entity
Investment properties
Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to the profit and loss account via Fair Value Adjustment.

Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated.

In the opinion of the directors compliance with the standard is necessary for the financial
statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 August 2024 747,236    747,236 
Additions 432,570    432,570 
Disposals -    - 
Revaluations (1,000)   (1,000)
At 31 July 2025 1,178,806    1,178,806 
Depreciation
At 01 August 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 31 July 2025 -    - 
Net book values
Closing balance as at 31 July 2025 1,178,806    1,178,806 
Opening balance as at 01 August 2024 746,236    746,236 

Investment Property
The director reviews the value of the investment properties to their Fair Market Value at the year end using his skill and judgement along with relevant research on the matter. The director has concluded that no revaluation is required in the current year. 

4.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3