Visioness Consultancy Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of comprehensive income and retained earnings	4
Statement of financial position	5
Notes to the Unaudited Financial Statements	6 to 8
iXBRL Detailed Profit and Loss Account	9

Visioness Consultancy Ltd

Company Information

Director

Mrs K Cox

Company secretary

Mr S Cox

Registered office

Solo House The Courtyard London Road Horsham West Sussex RH12 1AT

Accountants

Johnstone Kemp Tooley Ltd Chartered Certified AccountantsSolo House The Courtyard London Road Horsham West Sussex RH12 1AT

Visioness Consultancy Ltd

Director's Report for the Period from 1 August 2025 to 31 October 2025

The director presents her report and the financial statements for the period from 1 August 2025 to 31 October 2025.

Director of the company

The director who held office during the period was as follows:

Mrs K Cox

Principal activity

The principal activity of the company is the provision of management consultancy services.

Small companies provision statement

This report has 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.

Approved and authorised by the director on 20 April 2026
 

......................................... Mrs K Cox Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Visioness Consultancy Ltd
for the Period Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Visioness Consultancy Ltd for the period ended 31 October 2025 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/gb/en/discover/public-
value/rulebook.html.

This report is made solely to the Board of Directors of Visioness Consultancy 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 Visioness Consultancy Ltd and state those matters that we have agreed to state to the Board of Directors of Visioness Consultancy Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-
activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Visioness Consultancy Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Visioness Consultancy 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 profit of Visioness Consultancy Ltd. You consider that Visioness Consultancy Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Visioness Consultancy 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.

......................................

Johnstone Kemp Tooley Ltd Chartered Certified Accountants
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

20 April 2026

Visioness Consultancy Ltd

Statement of comprehensive income and retained earnings
for the Period from 1 August 2025 to 31 October 2025

	Note	2025 £	2025 £
Turnover		6,166	33,260
Administrative expenses		(5,468)	(14,627)
Operating profit		698	18,633
Other interest receivable and similar income		-	10
		-	10
Profit before tax		698	18,643
Taxation		(133)	(3,693)
Profit for the financial period		565	14,950
Retained earnings brought forward		4,536	4,586
Dividends paid		(2,900)	(15,000)
Retained earnings carried forward		2,201	4,536

Visioness Consultancy Ltd

(Registration number: 14222820)
Statement of financial position as at 31 October 2025

	Note	2025 £	2025 £
Current assets
Debtors	4	5,335	5,350
Cash at bank and in hand		1,712	2,881
		7,047	8,231
Creditors: Amounts falling due within one year	5	(4,845)	(3,694)
Net assets		2,202	4,537
Capital and reserves
Called up share capital	6	1	1
Retained earnings		2,201	4,536
Shareholders' funds		2,202	4,537

For the financial period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 20 April 2026
 

......................................... Mrs K Cox Director

Visioness Consultancy Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 31 October 2025

1	General information

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

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Visioness Consultancy Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 31 October 2025

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2025 - 1).

4

Debtors

Current	2025 £	2025 £
Trade debtors	2,600	5,350
Other debtors	2,735	-
	5,335	5,350

Visioness Consultancy Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 31 October 2025

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2025 £
Due within one year
Taxation and social security	3,985	3,694
Accruals and deferred income	860	-
	4,845	3,694

6	Share capital

Allotted, called up and fully paid shares

	2025		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

Visioness Consultancy Ltd

iXBRL Detailed Profit and Loss Account for the Period from 1 August 2025 to 31 October 2025

	2025 £	2025 £
Turnover/revenue	6,166	33,260
Cost of sales
Distribution costs
Administrative expenses
Audit and accountancy other services	(1,376)	(2,064)
Advertising, promotions and marketing costs	(273)	(261)
Client entertaining costs	-	(794)
Salaries and fees, directors	(3,142)	(10,230)
Social security costs, directors	(350)	-
Staff costs, directors	(3,492)	(10,230)
Travel and subsistence	(90)	-
IT and computing	(154)	(895)
Printing, postage and stationery	(5)	(71)
Other costs	(78)	(312)
Other operating income
Other items
Profit on ordinary activities before finance charges and interest	698	18,633
Non-bank interest and similar income receivable	-	10
Profit on ordinary activities before taxation	698	18,643
Tax on profit or loss on ordinary activities	(133)	(3,693)
Profit for the financial period	565	14,950