REGISTERED NUMBER: 13305154 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Visionnaire Home Philosophy Uk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Cavalli

P Mina'

M S A S Shimy

REGISTERED OFFICE:

5th Floor

10 Brook Street

Mayfair

London

W1S 1BG

REGISTERED NUMBER:

13305154 (England and Wales)

AUDITORS:

Hilden Park Accountants Limited

Hilden Park House

79 Tonbridge Road

Hildenborough

Kent

TN11 9BH

FIXED ASSETS

Tangible assets

4

809,619

392,444

CURRENT ASSETS

Stocks

934,599

927,341

Debtors

5

2,213,332

1,245,050

Cash at bank

24,147

38,293

3,172,078

2,210,684

CREDITORS

Amounts falling due within one year

6

3,828,893

2,511,347

NET CURRENT LIABILITIES

(656,815

)

(300,663

)

TOTAL ASSETS LESS CURRENT LIABILITIES

152,804

91,781

CREDITORS

Amounts falling due after more than one year

7

1,352,530

1,077,934

NET LIABILITIES

(1,199,726

)

(986,153

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(1,200,726

)

(987,153

)

(1,199,726

)

(986,153

)

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 Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

L Cavalli - Director

1.	STATUTORY INFORMATION

Visionnaire Home Philosophy Uk 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

Tangible fixed assets under the cost model are stated at historical costs less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements - On straight line basis over the lease term

Office equipment - 20% straight line

Tangible assets - 20% and 12% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant changes since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Depreciation is charged once the asset has been brought into use.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the time of approving the financial statement, the directors have a reasonable expectation that the company has adequate resources to continued in operational existence for the foreseeable future being at least twelve months. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

499,864

35,754

6,403

542,021

Additions

481,140

-

1,812

482,952

At 31 December 2025

981,004

35,754

8,215

1,024,973

DEPRECIATION

At 1 January 2025

131,718

14,366

3,493

149,577

Charge for year

59,688

4,459

1,630

65,777

At 31 December 2025

191,406

18,825

5,123

215,354

NET BOOK VALUE

At 31 December 2025

789,598

16,929

3,092

809,619

At 31 December 2024

368,146

21,388

2,910

392,444

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Improvements

to

property

£

COST

At 1 January 2025

499,864

Additions

481,140

At 31 December 2025

981,004

DEPRECIATION

At 1 January 2025

131,718

Charge for year

59,688

At 31 December 2025

191,406

NET BOOK VALUE

At 31 December 2025

789,598

At 31 December 2024

368,146

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

675,831

319,146

VAT

20

-

Prepayments

440,464

163,400

1,116,315

482,546

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

1,097,017

762,504

Aggregate amounts

2,213,332

1,245,050

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,892,300

1,727,303

Clients deposit

913,898

114,177

Social security and other taxes

5,728

3,880

VAT

-

54,449

Other creditors

-

599,027

Accruals and deferred income

16,967

12,511

3,828,893

2,511,347

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,352,530

1,077,934

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Matthews (Senior Statutory Auditor)

for and on behalf of Hilden Park Accountants Limited

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY