REGISTERED NUMBER: 07962493 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

VISCOUNT MACHINES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P M Jennings

REGISTERED OFFICE:

Hartfield Place

40 - 44 High Street

Northwood

Middlesex

HA6 1BN

REGISTERED NUMBER:

07962493 (England and Wales)

ACCOUNTANTS:

Robert Clow & Co

Chartered Accountants

Hartfield Place

40 - 44 High Street

Northwood

Middlesex

HA6 1BN

FIXED ASSETS

Tangible assets

4

8,899

11,945

CURRENT ASSETS

Stocks

4,000

-

Debtors

5

31,670

28,920

Cash at bank

-

20,279

35,670

49,199

CREDITORS

Amounts falling due within one year

6

44,418

58,954

NET CURRENT LIABILITIES

(8,748

)

(9,755

)

TOTAL ASSETS LESS CURRENT LIABILITIES

151

2,190

CREDITORS

Amounts falling due after more than one year

7

-

1,752

NET ASSETS

151

438

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

150

437

SHAREHOLDERS' FUNDS

151

438

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2026 and were signed by:

Mr P M Jennings - Director

1.	STATUTORY INFORMATION

Viscount Machines Ltd 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

32,854

DEPRECIATION

At 1 March 2025

20,909

Charge for year

3,046

At 28 February 2026

23,955

NET BOOK VALUE

At 28 February 2026

8,899

At 28 February 2025

11,945

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

21,979

21,520

Other debtors

9,691

7,400

31,670

28,920

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

10,493

7,965

Hire purchase contracts

3,936

6,816

Taxation and social security

26,190

39,981

Other creditors

3,799

4,192

44,418

58,954

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

-

1,752

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 March 2025

437

Profit for the year

2,713

Dividends

(3,000

)

At 28 February 2026

150

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £8,530 owed by the director. Interest has been charged thereon.

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £3,000 (2025 - £39,500) were paid to the director .

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P M Jennings.