Visa Applications Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11887108

		31 August 2025		31 March 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	72,473		28,206
Cash at bank and in hand		4,513		33,220

		76,986		61,426
Creditors: Amounts Falling Due Within One Year	5	(14,887 )		(18,707 )

NET CURRENT ASSETS (LIABILITIES)			62,099		42,719

TOTAL ASSETS LESS CURRENT LIABILITIES			62,099		42,719

NET ASSETS			62,099		42,719

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			62,097		42,717

SHAREHOLDERS' FUNDS			62,099		42,719

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P J Stanley

Director

20 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Visa Applications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11887108 . The registered office is Unit 4 , 11 Tapton Way, Liverpool, Merseyside, L13 1DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: NIL)

4. Debtors

	31 August 2025	31 March 2024
	£	£
Due within one year
Trade debtors	16,200	1,800
Prepayments and accrued income	464	30
Other debtors	49	25
Consumer Rights Energy Limited	1,657	2,657
Alpha Ludus Holdings Limited	52,994	-
VAT	1,109	23,694

	72,473	28,206

Page 2

Page 3

Visa Applications Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 August 2025

5. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 March 2024
	£	£
Trade creditors	833	36
Bank loans and overdrafts	5,992	-
Corporation tax	6,094	16,659
Accruals and deferred income	1,910	1,795
Director's loan account	58	217

	14,887	18,707

6. Share Capital

	31 August 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	2	2

7. Related Party Transactions

The following related party transactions were undertaken during the year:

A director withdrew amounts totalling £5,259 (2024: £39,648), introduced amounts totalling £0 (2024: £38,000). At the balance sheet date the amount owed to the director totalled £58 (2024: £217).

A company under common control was loaned amounts totalling £0 (2024: £6,789) and repaid amounts totalling £1,000 (2024: £4,132). At the balance sheet the amount owed from the company to Visa Applications Ltd was £1,657 (2024: £2,657).

Dividends were paid to the director in respect of their shareholdings totalling £5,100 (2024: £38,000)

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Page 3