Visas2 Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

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Visas2 Limited

Balance Sheet

As At 31 July 2026

Balance Sheet

Registered number: SC838030

		31 July 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		4,823

			4,823
CURRENT ASSETS
Debtors	5	52,810
Cash at bank and in hand		1,013

		53,823
Creditors: Amounts Falling Due Within One Year	6	(66,624 )

NET CURRENT ASSETS (LIABILITIES)			(12,801 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,978 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(916 )

NET LIABILITIES			(8,894 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(8,994 )

SHAREHOLDERS' FUNDS			(8,894)

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Visas2 Limited

Balance Sheet (continued)

As At 31 July 2026

For the period ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

N Thomson

Director

1st October 2026

The notes on pages 4 to 5 form part of these financial statements.

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Visas2 Limited

Notes to the Financial Statements

For the Period 17 February 2025 to 31 July 2026

Notes to the Financial Statements

1. General Information

Visas2 Limited is a private company, limited by shares, incorporated in Scotland, registered number SC838030 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

These accounts have been preapred on the going concern basis, on the understanding that the directors and shareholders will continue to finacially support the company.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Computer Equipment

4 years straight line

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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. Average Number of Employees

Average number of employees, including directors, during the period was 6

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Visas2 Limited

Notes to the Financial Statements (continued)

For the Period 17 February 2025 to 31 July 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 17 February 2025	-
Additions	5,289

As at 31 July 2026	5,289

Depreciation
As at 17 February 2025	-
Provided during the period	466

As at 31 July 2026	466

Net Book Value
As at 31 July 2026	4,823

As at 17 February 2025	-

5. Debtors

	31 July 2026
	£
Due within one year
Trade debtors	52,105
Other debtors	705

	52,810

6. Creditors: Amounts Falling Due Within One Year

	31 July 2026
	£
Trade creditors	7,788
Other creditors	52,347
Taxation and social security	6,489

	66,624

7. Share Capital

	31 July 2026
	£
Allotted, Called up and fully paid	100

Page 5

Director	N Thomson

Company Number	SC838030

Registered Office	5 Carden Place
	Aberdeen
	AB10 1UT