Vista Labels Ltd
Registered number: 01169170
Balance Sheet
as at 31 December 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 4 700 700
Tangible assets 5 1,267,590 1,220,360
1,268,290 1,221,060
Current assets
Stocks 273,573 278,649
Debtors 6 892,538 809,714
Cash at bank and in hand 499,064 626,059
1,665,175 1,714,422
Creditors: amounts falling due within one year 7 (824,550) (765,283)
Net current assets 840,625 949,139
Total assets less current liabilities 2,108,915 2,170,199
Creditors: amounts falling due after more than one year 8 (138,714) (197,930)
Deferred tax 9 (229,300) (222,500)
Net assets 1,740,901 1,749,769
Capital and reserves
Called up share capital 10 1,970 1,970
Share premium 11 30 30
Profit and loss account 1,738,901 1,747,769
Shareholders' funds - Net Equity 1,740,901 1,749,769
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs R Clarke
Director
Approved by the board on 28 August 2026
The notes on pages 6 to 10 form part of these financial statements
Vista Labels Ltd
Notes to the Accounts
for the year ended 31 December 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK (as applied to small entities by section 1A of the standard) and are in respect of the 12 months ended 31 December 2025 with comparatives for the 12 months ended 31 December 2024.
Entities are required to adopt the going concern basis of accounting, except in circumstances where the company determines at the date of approval of the accounts that it is not acceptable.
The future is of course uncertain due to the unknown future impact the supply chains, affected by such as Brexit and the war in Ukraine, might have on the Company which may be out of our control.
We have however been able to look at the position since the year-end up to the current date.
At present the Directors have carried out an assessment and believe the company is willing and able to stay in business for the foreseeable future covering at least 12 months from approval of these accounts subject to the above.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets - Goodwill
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Created goodwill is however not included.
Tangible fixed assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Plant and machinery 5% to 50% straight line
Motor vehicles 25% reducing balance
Computer 20% to 33.33% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Work in progress is valued by the Directors at direct cost and attributable productive overheads.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Tax is payable under currrent legislation once the timing differences reverse at the rates based upon the taxable profit. Deferred tax has been provided at 19% which is the expected rate to be applied to the reversal of timing differences each year. After review, it is considered the higher rate of taxation of 25% from 01/04/2023 is not expected to affect the company at present. Current and deferred tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Interest payable 2025 2024
£ £
Hire purchase / other 9,274 8,401
Interest payable 9,274 8,401
3 Taxation 2025 2024
£ £
UK corporation tax (7,969) 7,930
Deferred tax 6,800 (7,000)
(1,169) 930
4 Intangible fixed assets £
Goodwill:
Cost
At 1 January 2025 226,300
At 31 December 2025 226,300
Amortisation
At 1 January 2025 225,600
At 31 December 2025 225,600
Net book value
At 31 December 2025 700
At 31 December 2024 700
The company purchased the goodwill of Columbia Print on 30th March 2007 for a total cost £226,300. The value of created goodwill is not included.
5 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2025 4,216,511 42,766 4,259,277
Additions 256,727 - 256,727
Disposals (571,834) (5,398) (577,232)
At 31 December 2025 3,901,404 37,368 3,938,772
Depreciation
At 1 January 2025 3,016,903 22,014 3,038,917
Charge for the year 188,916 4,188 193,104
On disposals (555,441) (5,398) (560,839)
At 31 December 2025 2,650,378 20,804 2,671,182
Net book value
At 31 December 2025 1,251,026 16,564 1,267,590
At 31 December 2024 1,199,608 20,752 1,220,360
6 Debtors 2025 2024
£ £
Trade debtors 745,545 750,785
Corporation tax asset 7,945
Other debtors 139,048 58,929
892,538 809,714
7 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 144,893 97,942
Director's loan (note 13) (10) (10)
Trade creditors 438,765 451,850
Corporation tax - 7,950
Other taxes and social security costs 103,208 93,806
Other creditors 137,694 113,745
824,550 765,283
8 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 138,714 197,930
Total falling due within one year 144,893 97,942
Total falling due after more than one year 138,714 197,930
283,607 295,872
These obligations are secured on the assets financed.
9 Provisions for liabilities 2025 2024
Deferred taxation: £ £
Accelerated capital allowances 229,300 222,500
2025 2024
£ £
At 1 January at 19% 222,500 229,500
Deferred tax (credit)/charge in Profit and Loss Account 6,800 (7,000)
At 31 December at 19% 229,300 222,500
10 Share capital Nominal Value 2025 2025 2024
No. £ £
Alloted, called up and fully paid
Ordinary shares 0.50p. each 3940 1,970 1,970
The original £1 ordinary shares were subdivided to 3940 ordinary shares of 50p on 19 May 2025.
11 Share premium 2025 2024
£ £
At 1 January 2025 30 30
At 31 December 2025 30 30
12 Dividends 2025 2024
£ £
Dividends for which the company became liable during the year:
Dividends paid - -
13 The Related Party Transactions
The related party transactions were as follows:
The balance on the Directors' loan relates to R Clarke, arising mainly from business mileage for the company in her personal vehicle, offset by expense payments on her behalf (see note 7).
The company pays for the preparation of accounts services with regard to the Directors' Self Administered Pension Scheme of £1,500 (Dec 2024 £1,750) and also the cost of pension advising services of £10,439 (Dec 2024 £3,098).
During the period four properties were rented by Directors' Self Administered Pension Plan to the company at market rent £130,000 + VAT p.a. (Dec 2024 £117,499 + VAT) (paid monthly). The leases are for a period of 10 years to 2028. The annual rental has been increased to £130,000 from April 2024.
Any dividends paid in the year would be paid in the proportion of shares held. None have been paid this year.
.
14 Controlling party
There is no ultimate controlling party.
15 Other information
Vista Labels Ltd is a private company limited by shares and incorporated in England. Its registered office is: Vista House, 349 Hempshaw Lane, Stockport, CHESHIRE SK1 4NB
16 Average number of employees
2025 2024
The number of employees during the year was 30
The number of employees during the year was 31
17 Post Balance Sheet Events
No material events have arisen since the year end, which necessitate revision to these accounts.
18 Operating lease commitments 2025 2024
( Non cancellable) Land & Buildings Other Land & Buildings Other
£ £ £ £
Minimum lease payments under non cancellable operating leases due not later than one year 130,000 2,187 130,000 2,187
Due later than one year and not later than five years 120,830 2,074 250,826 3,869
Due after more than five years - - - -
250,830 4,261 380,826 6,056
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