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Registered number: 06780685
PLUS VISION (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
AFFIRM ACCOUNTANCY SERVICES LIMITED
ICAEW
76 MARKET STREET
FARNWORTH
BOLTON
BL4 7NY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06780685
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,330 39,878
29,330 39,878
CURRENT ASSETS
Stocks 5 - 12,065
Debtors 6 23,176 23,176
Cash at bank and in hand 2,303 2,261
25,479 37,502
Creditors: Amounts Falling Due Within One Year 7 (145,197 ) (139,202 )
NET CURRENT ASSETS (LIABILITIES) (119,718 ) (101,700 )
TOTAL ASSETS LESS CURRENT LIABILITIES (90,388 ) (61,822 )
Creditors: Amounts Falling Due After More Than One Year 8 (13,639 ) (20,559 )
NET LIABILITIES (104,027 ) (82,381 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (104,029 ) (82,383 )
SHAREHOLDERS' FUNDS (104,027) (82,381)
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Page 2
For the year ending 30 September 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 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 NADIM MAQBOOL
Director
21/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PLUS VISION (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06780685 . The registered office is Vision House, 2 Cawdor Street, Bolton, BL4 7LX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 60,623 41,705 49,365 9,614 161,307
As at 30 September 2025 60,623 41,705 49,365 9,614 161,307
Depreciation
As at 1 October 2024 54,229 28,570 29,016 9,614 121,429
Provided during the period 4,168 4,502 1,878 - 10,548
As at 30 September 2025 58,397 33,072 30,894 9,614 131,977
Net Book Value
As at 30 September 2025 2,226 8,633 18,471 - 29,330
As at 1 October 2024 6,394 13,135 20,349 - 39,878
5. Stocks
2025 2024
£ £
Finished goods - 12,065
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 23,176 23,176
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,377 13,377
Bank loans and overdrafts 3,500 3,500
VAT 228 582
Accruals and deferred income - 726
Directors' loan accounts 128,092 121,017
145,197 139,202
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 13,639 20,559
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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