EDGE_VISION_TRADING_CO_LTD_30_Sep_2025_companies_house_set_of

Edge Vision Trading Co. Ltd

Statement of Financial Position

30 September 2025

		30 Sep 2025
	Note	£
Fixed assets
Intangible assets	5	57,150
Tangible assets	6	83,132
		140,282
Current assets
Debtors	7	308
Cash at bank and in hand		3,333
		3,641
Creditors: amounts falling due within one year	8	(15,323	)
Net current liabilities		(11,682	)
Total assets less current liabilities		128,600
Creditors: amounts falling due after more than one year	9	(172,069	)
Net liabilities		(43,469	)
Capital and reserves
Called up share capital		100
Profit and loss account		(43,569	)
Shareholders deficit		(43,469	)

For the period ending

30 September 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

5 July 2026

, and are signed on behalf of the board by:



A Sapala	P Naphiyo
Director	Director

Company registration number:

15964439

Edge Vision Trading Co. Ltd

Notes to the Financial Statements

Period ended

30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

40 Egbert Gardens

Wickford

SS11 7BW

, England.

2 Statement of compliance

These

financial statements

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

3 Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention.

Going concern

At 30 September 2025 the company's liabilities exceeded its assets, as shown in the statement of financial position. The financial statements have been prepared on the going concern basis, which the directors consider appropriate having regard to the continuing financial support of the directors, who have confirmed that they will not seek repayment of amounts owed to them until the company is in a position to make repayment.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the fair value of the consideration given, together with costs directly attributable to the acquisition, over the fair values of the identifiable assets and liabilities acquired. Goodwill is initially recognised at cost and is subsequently measured at cost less accumulated amortisation and any accumulated impairment losses. Goodwill is amortised on a straight-line basis over its useful economic life at 6.5% per annum. The directors consider the useful economic life of the goodwill to be approximately 15 years, based on the established trading location, the transferred workforce and the customer base of the acquired business, which they expect to generate economic benefits over that period. Goodwill is reviewed for indicators of impairment at each reporting date and any impairment is charged to profit or loss.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	15% reducing balance
Office equipment	33⅓% straight line
Motor vehicles	25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under hire purchase agreements are capitalised at cost and depreciated over their expected useful lives on the same basis as owned assets. The capital element of future instalments is included within creditors, and the interest element is charged to profit or loss over the term of the agreement so as to produce a constant periodic rate of charge.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the period was

5 Intangible assets

	Goodwill
	£
Cost
At 18 September 2024	-
Additions	59,570
At 30 September 2025	59,570
Amortisation
At 18 September 2024	-
Charge	2,420
At 30 September 2025	2,420
Carrying amount
At 30 September 2025	57,150

6 Tangible assets

	Plant and machinery etc.
	£
Cost
At 18 September 2024	-
Additions	90,617
At 30 September 2025	90,617
Depreciation
At 18 September 2024	-
Charge	7,485
At 30 September 2025	7,485
Carrying amount
At 30 September 2025	83,132

Included within the net carrying amount of tangible fixed assets is £20,408 (cost £21,295) in respect of a motor vehicle held under a hire purchase agreement. The related obligations of £18,527 are included within creditors, of which £3,833 falls due within one year, and are secured on the asset concerned.

7 Debtors

	30 Sep 2025
	£
Trade debtors	13
Other debtors	295
	308

8 Creditors: amounts falling due within one year

	30 Sep 2025
	£
Taxation and social security	11,172
Other creditors	4,151
	15,323

9 Creditors: amounts falling due after more than one year

	30 Sep 2025
	£
Other creditors	172,069

10 Operating leases

	Period from 18 Sep 2024 to 30 Sep 2025
The company as lessee
	£
Not later than 1 year	26,000
Later than 1 year and not later than 5 years	104,000
Later than 5 years	113,600
	243,600

At 30 September 2025 the company had total future minimum lease payments under non-cancellable operating leases of £243,600. The commitment relates to the lease of the company's trading premises at 12 Grover Walk, Corringham, which expires in February 2035.

11 Related party transactions

During the period the company entered into the following transactions with related parties:

	Period from 18 Sep 2024 to 30 Sep 2025
	£
Directors Loans	157,375
Professional Fees	4,300

At 30 September 2025 the company owed £157,375 to a director. The loan is interest-free, unsecured, and the director has confirmed that repayment will not be sought within 12 months of the approval of these financial statements.

During the period the company paid fees of £4,300 to Ms P Naphiyo, prior to her appointment as a director, in respect of services provided in connection with the setting up of the business.

12 Controlling party

At 30 September 2025 the company's entire issued share capital was held by The Edge Property Group Ltd, a company controlled by Mr A B G Sapala, which was accordingly the immediate parent undertaking and Mr Sapala the ultimate controlling party. Following a transfer of shares after the reporting date, the shares are held by Ms P C Naphiyo (51%) and Mr A B G Sapala (49%).