Visiontech Glass & Glazing Ltd Accounts






Visiontech Glass & Glazing Ltd

	Company No. 06662356
		Information for Filing with The Registrar
		31 August 2025

at	31 August 2025
Company No.		06662356	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	169	169


				169	169
Current assets

	Debtors		6	46,499	46,499

	Cash at bank and in hand			42,011	42,011
				88,510	88,510
Creditors: Amount falling due within one year			7	(72,854)	(72,854)
Net current assets				15,656	15,656
Total assets less current liabilities				15,825	15,825
Creditors: Amounts falling due after more than one year			8	(14,656)	(14,656)



Net assets				1,169	1,169

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	1,069	1,069

Total equity				1,169	1,169



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 May 2026 and signed on its behalf by:
J. Harris
Director
31 May 2026

for the year ended 31 August 2025

General information

Visiontech Glass & Glazing Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06662356

Its registered office is:

Its trading address is:

1st Floor, Born & Co.

21 Princes Avenue

Devonshire House

Surrey

1 Mayfair Place

Surbiton

London

W1J 8AJ

KT6 7JJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to the Company are
classified as operating leases.
Assets held under finance leases are initially recognised as assets of the Company at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which
case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting
policy above).
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense
on a straight-line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	-	5,802

		Total corporation tax	-	5,802





		Tax on profit on ordinary activities	-	5,802

		(b) Factors affecting the total tax charge for the period



		Profit on ordinary activities before tax	-	30,453

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	7,613
		Expenses not deductible for tax purposes	-	(1,811)




		Tax on profit on ordinary activities	-	5,802

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 September 2024	337	337




		At 31 August 2025	337	337
		Depreciation
		At 1 September 2024	168	168




		At 31 August 2025	168	168
		Net book values
		At 31 August 2025	169	169
		At 31 August 2024	169	169

6	Debtors
			2025	2024
			£	£





		Loans to directors	35,639	35,639
		Other debtors	10,860	10,860

			46,499	46,499

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	64,866	64,866

		Other creditors	3,512	3,512
		Accruals and deferred income	4,476	4,476
			72,854	72,854

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	14,656	14,656






			14,656	14,656

Share Capital

The share capital of the company consists of 100 £1 Ordinary shares.

Reserves

The profit and loss account includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	-	25,000

			-	25,000

		Dividends by type:

		Equity dividends	-	25,000
			-	25,000

12	Advances and credits to directors
			2025
			£
		At 1 September 2024	15,725




		At 31 August 2025	15,725