Vista Architecture & Urban Design Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07039102

Vista Architecture & Urban Design Limited

Filleted Unaudited Financial Statements

30 November 2025

Vista Architecture & Urban Design Limited

Financial Statements

Period from 1 November 2024 to 30 November 2025

Contents	Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 7

Vista Architecture & Urban Design Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Vista Architecture & Urban Design Limited

Period from 1 November 2024 to 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Vista Architecture & Urban Design Limited for the period ended 30 November 2025, which comprise the statement of financial position 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 at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Vista Architecture & Urban Design Limited, as a body, in accordance with the terms of our engagement letter dated 18 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Vista Architecture & Urban Design Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vista Architecture & Urban Design Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Vista Architecture & Urban Design 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 Vista Architecture & Urban Design Limited. You consider that Vista Architecture & Urban Design Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Vista Architecture & Urban Design 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.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

26 August 2026

Vista Architecture & Urban Design Limited

Statement of Financial Position

30 November 2025

	30 Nov 25	31 Oct 24
Note	£	£

Fixed assets

Tangible assets	5	2,368	1,948

Current assets

Debtors	6	103,457	68,433
Cash at bank and in hand		2,391	149,794
		---------	---------
		105,848	218,227

Creditors: amounts falling due within one year	7	79,387	111,244
		---------	---------
Net current assets		26,461	106,983
		--------	---------
Total assets less current liabilities		28,829	108,931

Creditors: amounts falling due after more than one year	8	–	7,906

Provisions	254	486
	--------	---------
Net assets	28,575	100,539
	--------	---------

Vista Architecture & Urban Design Limited

Statement of Financial Position (continued)

30 November 2025

	30 Nov 25	31 Oct 24
Note	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	28,475	100,439
	--------	---------
Shareholders funds	28,575	100,539
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 November 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 were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

Mr A J Mackley

Director

Company registration number: 07039102

Vista Architecture & Urban Design Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Gorse Millthorpe Lane, Holmesfield, Derbyshire, S18 7SA.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Services are deemed to be rendered once the service contract and assignment is deemed complete by reference to delivery and acceptance by the recipient.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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 equity, except to the extent 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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

Other equipment	-	33% straight line
Fixtures and fittings	-	15% reducing balance
Equipment	-	33% straight line

Impairment of fixed assets

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3 (2024: 3 ).

5. Tangible assets

	Other equipment	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost
At 1 November 2024	3,991	2,373	9,036	15,400
Additions	–	–	1,718	1,718
	-------	-------	--------	--------
At 30 November 2025	3,991	2,373	10,754	17,118
	-------	-------	--------	--------
Depreciation
At 1 November 2024	3,991	1,255	8,206	13,452
Charge for the period	–	182	1,116	1,298
	-------	-------	--------	--------
At 30 November 2025	3,991	1,437	9,322	14,750
	-------	-------	--------	--------
Carrying amount
At 30 November 2025	–	936	1,432	2,368
	-------	-------	--------	--------
At 31 October 2024	–	1,118	830	1,948
	-------	-------	--------	--------

6. Debtors

	30 Nov 25	31 Oct 24
	£	£
Other debtors	103,457	68,433
	---------	--------

7. Creditors: amounts falling due within one year

	30 Nov 25	31 Oct 24
	£	£
Bank loans and overdrafts	7,035	10,311
Corporation tax	13,663	27,331
Social security and other taxes	25,714	22,681
Other creditors	32,975	50,921
	--------	---------
	79,387	111,244
	--------	---------

8. Creditors: amounts falling due after more than one year

	30 Nov 25	31 Oct 24
	£	£
Bank loans and overdrafts	–	7,906
	----	-------

The company has borrowed £50,000 under the Government's Covid bounce back loan scheme. This loan is repayable within 6 years from July 2020, with no repayments due for the first 12 months. Interest of 2.5% is payable monthly, in arrears, on this loan; the Government funded the first 12 months interest charge. The Government acts as guarantor to the lender for this loan.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	30 Nov 25	31 Oct 24
	£	£
Not later than 1 year	4,876	4,876
Later than 1 year and not later than 5 years	3,657	8,940
	-------	--------
	8,533	13,816
	-------	--------

10. Directors' advances, credits and guarantees

A loan account exists as between the company and the directors (jointly). At the period end date of 30 November 2025, the directors were indebted to the company, in this regard, in the sum of £40,808 in relation to which there are no formal repayment terms and interest is not being charged. The loan was fully repaid by the 30th of June 2026.

11. Related party transactions

At the period end date, a loan account exists between the company and Niche Residential Ltd, a company in which Mr A Mackley is a director and shareholder. At 1st November 2024, Vista Architecture & Urban Design Ltd was indebted to Niche Residential Ltd, in this regard, in the sum of £30,225. During the period, there was no movement, resulting in a closing loan account balance of £30,225 owing by this company to Niche Residential Ltd at the period end date. The loan is interest free and has no formal terms for repayment. A further loan exists between the company and Jely Investments Ltd, a company in which Mr A Mackley is a director and shareholder. At 1st November 2024, Jely Investments Limited was indebted to Vista Architecture & Urban Design Ltd, in this regard, in the sum of £65,486. During the period net repayments of £5,777 were made, leaving a balance of £59,709 outstanding and repayable to Vista Architecture & Design Ltd at the period end date. The loan is interest free and has no formal terms for repayment.