REGISTERED NUMBER: 12880064 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Visual Audio Sensory Technology Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

571,125

434,049

CURRENT ASSETS

Debtors

5

284,031

171,207

Cash at bank

211,548

73,119

495,579

244,326

CREDITORS

Amounts falling due within one year

6

484,872

166,231

NET CURRENT ASSETS

10,707

78,095

TOTAL ASSETS LESS CURRENT LIABILITIES

581,832

512,144

CREDITORS

Amounts falling due after more than one year

7

(134,769

)

(113,119

)

PROVISIONS FOR LIABILITIES

(102,706

)

(76,265

)

NET ASSETS

344,357

322,760

CAPITAL AND RESERVES

Called up share capital

8

200

100

Retained earnings

344,157

322,660

SHAREHOLDERS' FUNDS

344,357

322,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

Mr J J Smyth - Director

Miss C Webb - Director

Mrs J C Smyth - Director

1.	STATUTORY INFORMATION

Visual Audio Sensory Technology Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12880064

Registered office:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the

ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

63,493

73,754

662,776

800,023

Additions

122,173

-

278,660

400,833

Disposals

-

-

(17,834

)

(17,834

)

At 30 November 2025

185,666

73,754

923,602

1,183,022

DEPRECIATION

At 1 December 2024

30,279

20,700

314,995

365,974

Charge for year

23,391

10,611

220,967

254,969

Eliminated on disposal

-

-

(9,046

)

(9,046

)

At 30 November 2025

53,670

31,311

526,916

611,897

NET BOOK VALUE

At 30 November 2025

131,996

42,443

396,686

571,125

At 30 November 2024

33,214

53,054

347,781

434,049

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

274,852

43,741

Other debtors

9,179

127,466

284,031

171,207

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

280,954

97,429

Trade creditors

81,938

8,725

Taxation and social security

59,173

45,176

Other creditors

62,807

14,901

484,872

166,231

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

134,769

113,119

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

180

Ordinary A shares

£1

180

95

20

Ordinary A shares

£1

20

5

200

100

During the year 85 Ordinary A shares of £1 each and 15 Ordinary B shares of £1 each were issued at par.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J J Smyth and Mrs J C Smyth, by virtue of their joint majority shareholding.