REGISTERED NUMBER: 11609801 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Harvey Scott Vision Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M H Scott

K S Scott

REGISTERED OFFICE:

Airport House

Suite 43-45

Purley Way

Croydon

Surrey

CR0 0XZ

REGISTERED NUMBER:

11609801 (England and Wales)

ACCOUNTANTS:

RAA Ledger Sparks Ltd

Airport House

Suite 43-45

Purley Way

Croydon

CR0 0XZ

Fixed assets

Tangible assets

4

4,312

6,622

Current assets

Debtors

5

15,567

50,459

Cash at bank

35,969

24,651

51,536

75,110

Creditors

Amounts falling due within one year

6

(26,040

)

(40,269

)

Net current assets

25,496

34,841

Total assets less current liabilities

29,808

41,463

Provisions for liabilities

7

(819

)

(1,258

)

Net assets

28,989

40,205

Capital and reserves

Called up share capital

2

2

Retained earnings

8

28,987

40,203

28,989

40,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

A M H Scott - Director

K S Scott - Director

1.	STATUTORY INFORMATION

Harvey Scott Vision 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company continued to be that of Architectural Visualiser.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 rendering of services.

TANGIBLE FIXED ASSETS

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery

25% on cost

Fixtures and fittings

25% on cost

Computer equipment

25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

TAXATION

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

CURRENT TAX

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

DEFERRED TAX

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

EMPLOYEE BENEFITS

DEFINED CONTRIBUTION PENSION PLAN

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contribution into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

GOING CONCERN

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

PROVISIONS FOR LIABILITIES

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 Statement of income and retained earning in the year that the Company becomes aware of the obligation and are measured at the best estimate at the 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 Balance sheet.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

1,370

6,476

7,274

15,120

Disposals

-

(1,677

)

-

(1,677

)

At 31 October 2025

1,370

4,799

7,274

13,443

DEPRECIATION

At 1 November 2024

1,220

6,072

1,206

8,498

Charge for year

150

290

1,819

2,259

Eliminated on disposal

-

(1,626

)

-

(1,626

)

At 31 October 2025

1,370

4,736

3,025

9,131

NET BOOK VALUE

At 31 October 2025

-

63

4,249

4,312

At 31 October 2024

150

404

6,068

6,622

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,574

50,245

Other debtors

993

214

15,567

50,459

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

5,423

Taxation and social security

25,731

34,168

Other creditors

309

678

26,040

40,269

The directors consider the carrying amounts of current liabilities approximate to their fair values.

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

819

1,258

Deferred

tax

£

Balance at 1 November 2024

1,258

Provided during year

(439

)

Balance at 31 October 2025

819

8.

RESERVES

PROFIT AND LOSS RESERVES

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £9,600 (2024 - £12,000).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

A M H Scott and K S Scott

Balance outstanding at start of year

(678

)

(180

)

Amounts advanced

78,761

42,870

Amounts repaid

(78,392

)

(43,368

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(309

)

(678

)

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in other creditors are amounts due to directors of £309 (2024 - £678). This loan is interest free and repayable on demand.