REGISTERED NUMBER: 02407988 (England and Wales)

Unaudited Financial Statements

for the Year Ended

28 February 2026

for

Nuneaton Visionplus Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

G Hughes

B Hughes

REGISTERED OFFICE:

14 Market Place

Nuneaton

Warwickshire

CV11 4EE

REGISTERED NUMBER:

02407988 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nuneaton Visionplus Limited for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Nuneaton Visionplus Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nuneaton Visionplus Limited and state those matters that we have agreed to state to the Board of Directors of Nuneaton Visionplus Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nuneaton Visionplus Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nuneaton Visionplus Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nuneaton Visionplus Limited. You consider that Nuneaton Visionplus Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nuneaton Visionplus Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

12 August 2026

FIXED ASSETS

Tangible assets

4

1,052,639

1,303,517

Investments

5

700

1,119

1,053,339

1,304,636

CURRENT ASSETS

Stocks

90,266

90,770

Debtors

6

364,655

256,252

Cash at bank

1,693,711

1,569,082

2,148,632

1,916,104

CREDITORS

Amounts falling due within one year

7

1,767,402

1,564,910

NET CURRENT ASSETS

381,230

351,194

TOTAL ASSETS LESS CURRENT LIABILITIES

1,434,569

1,655,830

PROVISIONS FOR LIABILITIES

135,540

182,753

NET ASSETS

1,299,029

1,473,077

CAPITAL AND RESERVES

Called up share capital

8

50,700

50,700

Retained earnings

1,248,329

1,422,377

SHAREHOLDERS' FUNDS

1,299,029

1,473,077

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

G Hughes - Director

1.	STATUTORY INFORMATION

Nuneaton Visionplus 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.

Preparation of consolidated financial statements

The financial statements contain information about Nuneaton Visionplus Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents sales of goods and services recognised when control of goods has passed or services have been provided, net of VAT.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

20% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

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

Fixed asset investments

Fixed asset investments are stated at cost less any relevant provision for impairment.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 106 (2025 - 104 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 March 2025

194,126

1,677,246

917,342

Additions

-

15,951

1,164

At 28 February 2026

194,126

1,693,197

918,506

DEPRECIATION

At 1 March 2025

20,709

1,093,082

517,291

Charge for year

3,883

149,357

80,243

At 28 February 2026

24,592

1,242,439

597,534

NET BOOK VALUE

At 28 February 2026

169,534

450,758

320,972

At 28 February 2025

173,417

584,164

400,051

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

140,959

270,124

3,199,797

Additions

-

67,345

84,460

At 28 February 2026

140,959

337,469

3,284,257

DEPRECIATION

At 1 March 2025

55,488

209,710

1,896,280

Charge for year

21,368

80,487

335,338

At 28 February 2026

76,856

290,197

2,231,618

NET BOOK VALUE

At 28 February 2026

64,103

47,272

1,052,639

At 28 February 2025

85,471

60,414

1,303,517

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 March 2025

700

419

1,119

Impairments

-

(419

)

(419

)

At 28 February 2026

700

-

700

NET BOOK VALUE

At 28 February 2026

700

-

700

At 28 February 2025

700

419

1,119

Cost or valuation at 28 February 2026 is represented by:

Shares in group undertakings

Other investments

Total

£

£

£

Valuation in prior years

-

(366,732

)

(366,732

)

Valuation in 2026

-

(419

)

(419

)

Cost

700

367,151

367,851

700

-

700

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

231,024

225,640

Other debtors

133,631

30,612

364,655

256,252

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

371,134

425,500

Taxation and social security

517,187

473,933

Other creditors

879,081

665,477

1,767,402

1,564,910

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

50,700

Ordinary

£1

50,700

50,700

9.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £317,045 (2025 - £739,171).