REGISTERED NUMBER: 11153692 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

VISION VEHICLES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Horler

Mrs R Horler

REGISTERED OFFICE:

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

REGISTERED NUMBER:

11153692 (England and Wales)

ACCOUNTANTS:

D E Ball & Co Limited

Chartered Accountants

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

FIXED ASSETS

Tangible assets

4

20,151

13,363

CURRENT ASSETS

Debtors

5

2,283

494

Cash at bank

1,858

1,634

4,141

2,128

CREDITORS

Amounts falling due within one year

6

2,832

3,735

NET CURRENT ASSETS/(LIABILITIES)

1,309

(1,607

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,460

11,756

CREDITORS

Amounts falling due after more than one year

7

23,420

11,354

NET (LIABILITIES)/ASSETS

(1,960

)

402

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,060

)

302

SHAREHOLDERS' FUNDS

(1,960

)

402

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 27th October 2026 and were signed on its behalf by:

D Horler - Director

Mrs R Horler - Director

1.	STATUTORY INFORMATION

Vision Vehicles 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st February 2025

17,211

669

17,880

Additions

15,574

-

15,574

Disposals

(7,216

)

-

(7,216

)

At 31st January 2026

25,569

669

26,238

DEPRECIATION

At 1st February 2025

3,908

609

4,517

Charge for year

4,876

60

4,936

Eliminated on disposal

(3,366

)

-

(3,366

)

At 31st January 2026

5,418

669

6,087

NET BOOK VALUE

At 31st January 2026

20,151

-

20,151

At 31st January 2025

13,303

60

13,363

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

Motor

vehicles

£

COST

At 1st February 2025

and 31st January 2026

9,995

DEPRECIATION

At 1st February 2025

1,256

Charge for year

2,185

At 31st January 2026

3,441

NET BOOK VALUE

At 31st January 2026

6,554

At 31st January 2025

8,739

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,235

-

Other debtors

1,048

494

2,283

494

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

2,302

2,302

Trade creditors

32

956

Other creditors

498

477

2,832

3,735

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

3,545

5,847

Other creditors

19,875

5,507

23,420

11,354

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Horler and Mrs R Horler as they co-operate to exercise control.

9.	GOING CONCERN

The company continues to operate with the ongoing support of the directors.