Registration number: 06258900

R B Vision Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

R B Vision Limited

Company Information





 

Directors

R Booth D M Battye

Registered office

Units 17 and 18 Dale Street Mills Royd Street Huddersfield West Yorkshire HD3 4QY

Accountants

D & A Hill S11-12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

R B Vision Limited

Directors' Report
for the Year Ended 31 May 2026

The directors present their report and the financial statements for the year ended 31 May 2026.

Directors of the company

The directors who held office during the year were as follows:

R Booth

D M Battye

Principal activity

The principal activity of the company is that of provision of entertainment systems.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... R Booth Director

R B Vision Limited

(Registration number: 06258900 )
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	10,566	11,256
Current assets
Debtors	5	23,062	34,615
Cash at bank and in hand		20,276	37,886
		43,338	72,501
Creditors: Amounts falling due within one year	6	(20,231)	(40,047)
Net current assets		23,107	32,454
Net assets		33,673	43,710
Capital and reserves
Called up share capital	7	2	2
Retained earnings		33,671	43,708
Shareholders' funds		33,673	43,710

For the financial year ending 31 May 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... R Booth Director

R B Vision Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Units 17 and 18
Dale Street Mills
Royd Street
Huddersfield
West Yorkshire
HD3 4QY
United Kingdom

These financial statements were authorised for issue by the Board on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

R B Vision Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computers	33% on reducing balance
Equipment	25% on reducing balance
Motor vehicles	25% on reducing balance

Stocks

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

R B Vision Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

4	Tangible assets

	Improvements to property  £	Equipment £	Computers £	Motor vehicles  £
Cost or valuation
At 1 June 2025	6,792	22,945	4,831	18,000
Additions	-	661	-	-
At 31 May 2026	6,792	23,606	4,831	18,000
Depreciation
At 1 June 2025	-	21,164	3,950	16,198
Charge for the year	-	610	291	450
At 31 May 2026	-	21,774	4,241	16,648
Carrying amount
At 31 May 2026	6,792	1,832	590	1,352
At 31 May 2025	6,792	1,781	881	1,802

R B Vision Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

	Total £
Cost or valuation
At 1 June 2025	52,568
Additions	661
At 31 May 2026	53,229
Depreciation
At 1 June 2025	41,312
Charge for the year	1,351
At 31 May 2026	42,663
Carrying amount
At 31 May 2026	10,566
At 31 May 2025	11,256

R B Vision Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

5

Debtors

Current	2026 £	2025 £
Trade debtors	14,954	34,465
Other debtors	8,108	150
	23,062	34,615

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	3,333	13,333
Taxation and social security		10,128	16,346
Accruals and deferred income		2,243	9,698
Other creditors		4,527	670
		20,231	40,047

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

R B Vision Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	3,333	13,333