REGISTERED NUMBER: 07046374 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Visutophel Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr G Cicirello

REGISTERED OFFICE:

4 Newbridge Road

Bath

BA1 3JX

REGISTERED NUMBER:

07046374 (England and Wales)

FIXED ASSETS

Investment property

4

1,146,580

1,146,580

CURRENT ASSETS

Debtors

5

650

445

Cash at bank

33,405

5,693

34,055

6,138

CREDITORS

Amounts falling due within one year

6

36,321

56,614

NET CURRENT LIABILITIES

(2,266

)

(50,476

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,144,314

1,096,104

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

1,144,313

1,096,103

SHAREHOLDERS' FUNDS

1,144,314

1,096,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 August 2026 and were signed by:

Mr G Cicirello - Director

1.	STATUTORY INFORMATION

Visutophel Limited 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.

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.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,146,580

NET BOOK VALUE

At 31 March 2026

1,146,580

At 31 March 2025

1,146,580

The investment properties were valued at the year end by the directors on a fair value basis. The directors believe based on professional advice that if the properties were to be sold at their balance sheet amount, no liability to corporation tax on any capital gain would arise.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

650

402

Other debtors

-

43

650

445

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

30,307

32,705

Other creditors

-

20,000

Directors' current accounts

-

221

Accruals and deferred income

6,014

3,688

36,321

56,614

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£0.01

1

1

8.

RESERVES

Retained

earnings

£

At 1 April 2025

1,096,103

Profit for the year

98,210

Dividends

(50,000

)

At 31 March 2026

1,144,313

9.	RELATED PARTY DISCLOSURES

Mr G Cicirello is a director and majority shareholder in Prodigio Limited.

Included in other creditors is £Nil (2025: £221), owed to Mr G Cicirello. This loan is unsecured, interest free and repayable on demand.

Also included in other creditors is £Nil (2025: £20,000) owed to Prodigio Limited. During the year interest of £50 (2025: £3,694) was charged on this loan.