Visent Limited

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Bansal

G Bhatkal

SECRETARY:

Mrs C Bansal

REGISTERED OFFICE:

48-52 Penny Lane

Mossley Hill

Liverpool

L18 1DG

REGISTERED NUMBER:

06015323 (England and Wales)

ACCOUNTANTS:

Matthews Sutton & Co Ltd

Chartered Certified Accountants

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

FIXED ASSETS

Tangible assets

4

-

222

Investments

5

13

13

Investment property

6

425,000

427,000

425,013

427,235

CURRENT ASSETS

Debtors

7

345,677

345,722

Cash at bank

4,362

6,097

350,039

351,819

CREDITORS

Amounts falling due within one year

8

348,478

382,153

NET CURRENT ASSETS/(LIABILITIES)

1,561

(30,334

)

TOTAL ASSETS LESS CURRENT LIABILITIES

426,574

396,901

PROVISIONS FOR LIABILITIES

21,458

22,695

NET ASSETS

405,116

374,206

CAPITAL AND RESERVES

Called up share capital

1,001

1,001

Fair value reserve

9

67,210

68,028

Retained earnings

336,905

305,177

SHAREHOLDERS' FUNDS

405,116

374,206

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

S Bansal - Director

G Bhatkal - Director

1.	STATUTORY INFORMATION

Visent 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax and rents received.

Tangible fixed assets

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

666

DEPRECIATION

At 1 December 2024

444

Charge for year

222

At 30 November 2025

666

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

222

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

13

NET BOOK VALUE

At 30 November 2025

13

At 30 November 2024

13

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

427,000

Revaluations

(2,000

)

At 30 November 2025

425,000

NET BOOK VALUE

At 30 November 2025

425,000

At 30 November 2024

427,000

The investment properties were valued by the directors on an open market basis.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

345,677

345,722

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

12,038

Amounts owed to group undertakings

313,000

339,000

Taxation and social security

20,215

20,379

Other creditors

15,263

10,736

348,478

382,153

9.

RESERVES

Fair

value

reserve

£

At 1 December 2024

68,028

Fair value reserve

(818

)

At 30 November 2025

67,210

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Smyl Limited.