REGISTERED NUMBER: 06580826 (England and Wales)

VISIONLINE SIGNS LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M P Venters

Mrs S Venters

REGISTERED OFFICE:

Unit 7 Howard Road

Park Farm Industrial Estate

Redditch

Worcestershire

B98 7SE

REGISTERED NUMBER:

06580826 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

114,019

62,392

114,019

62,392

CURRENT ASSETS

Stocks

22,817

7,974

Debtors

6

67,358

75,608

Cash at bank and in hand

18,529

78,968

108,704

162,550

CREDITORS

Amounts falling due within one year

7

88,979

101,215

NET CURRENT ASSETS

19,725

61,335

TOTAL ASSETS LESS CURRENT LIABILITIES

133,744

123,727

CREDITORS

Amounts falling due after more than one year

8

(66,318

)

(43,751

)

PROVISIONS FOR LIABILITIES

10

(10,200

)

(10,200

)

NET ASSETS

57,226

69,776

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

57,126

69,676

SHAREHOLDERS' FUNDS

57,226

69,776

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

Mrs S Venters - Director

1.	STATUTORY INFORMATION

Visionline Signs 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.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over the remaining estimated useful life of 16 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

33% on cost and 15% on cost

Plant and machinery

-

15% on reducing balance

Office equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowances for obsolete and slow moving items.

Taxation

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

100,000

AMORTISATION

At 1 June 2025

and 31 May 2026

100,000

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Office

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 June 2025

6,688

55,856

20,618

91,174

174,336

Additions

14,000

(565

)

564

85,340

99,339

Disposals

-

-

-

(66,325

)

(66,325

)

At 31 May 2026

20,688

55,291

21,182

110,189

207,350

DEPRECIATION

At 1 June 2025

6,688

38,589

13,846

52,821

111,944

Charge for year

2,100

2,590

1,693

20,343

26,726

Eliminated on disposal

-

-

-

(45,339

)

(45,339

)

At 31 May 2026

8,788

41,179

15,539

27,825

93,331

NET BOOK VALUE

At 31 May 2026

11,900

14,112

5,643

82,364

114,019

At 31 May 2025

-

17,267

6,772

38,353

62,392

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2025

10,995

20,980

31,975

Additions

-

85,340

85,340

At 31 May 2026

10,995

106,320

117,315

DEPRECIATION

At 1 June 2025

1,649

5,245

6,894

Charge for year

1,402

25,269

26,671

At 31 May 2026

3,051

30,514

33,565

NET BOOK VALUE

At 31 May 2026

7,944

75,806

83,750

At 31 May 2025

9,346

15,735

25,081

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

27,620

40,605

Other debtors

39,738

35,003

67,358

75,608

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

9,372

9,201

Hire purchase contracts (see note 9)

18,072

7,194

Trade creditors

22,011

17,956

Taxation and social security

33,327

64,328

Other creditors

6,197

2,536

88,979

101,215

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

19,559

26,964

Hire purchase contracts (see note 9)

46,759

16,787

66,318

43,751

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

18,072

7,194

Between one and five years

46,759

16,787

64,831

23,981

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

10,200

10,200

Deferred

tax

£

Balance at 1 June 2025

10,200

Balance at 31 May 2026

10,200

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors received advances totalling £69,222 (£71,709 - 2025) and made repayments totalling £65,835 (£65,312 - 2025) At 31 May 2026 the directors owed the company £33,921(£30,534 - 2025). These were provided at a interest rate of 3.75%.