ACCOUNTS - Final Accounts preparation

Registered number: NI716476

VISUAL FOODS EUROPE LIMITED

UNAUDITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

VISUAL FOODS EUROPE LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF VISUAL FOODS EUROPE LIMITED
FOR THE YEAR ENDED 31 MAY 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Visual Foods Europe Limited for the year ended 31 May 2026 which comprise the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us.

As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of Visual Foods Europe Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Visual Foods Europe Limited and state those matters that we have agreed to state to the Board of Directors of Visual Foods Europe Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Visual Foods Europe Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Visual Foods Europe Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit or loss. You consider that Visual Foods Europe Limited is exempt from the statutory audit requirement for the year .

We have not been instructed to carry out an audit or review of the financial statements of Visual Foods Europe Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bishop Fleming Audit Limited

Chartered Accountants

1-3 College Yard

Worcester

WR1 2LB

29 October 2026

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VISUAL FOODS EUROPE LIMITED

REGISTERED NUMBER:NI716476

STATEMENT OF FINANCIAL POSITION

AS AT 31 MAY 2026

	2026	2025
Note	£	£


Current assets
Debtors: amounts falling due within one year	3	1	1
		1	1
Total assets less current liabilities		1	1

Net assets		1	1

Capital and reserves
Called up share capital	4	1	1
		1	1

For the year ended 31 May 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2026.

Mr I Slater

Director

The notes on page 3 form part of these financial statements.

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VISUAL FOODS EUROPE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

1.	GENERAL INFORMATION

Visual Foods Europe Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is Longbridge House, 24 Waring Street, Belfast, Northern Ireland, BT1 2DX.

The company did not trade in the year.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.2

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

DEBTORS

					2026	2025
					£	£


Amounts owed by group undertakings	1	1
	1	1

4.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

1 (2025: 1) Ordinary share of £1.00	1	1

5.	CONTROLLING PARTY

The immediate parent undertaking is Visual Foods Holdings Limited, a company incorporated in England and Wales.

The ultimate parent undertaking is Visual Foods Group Limited. Mr G Hall is the ultimate controlling party by virtue of his majority shareholding in Visual Foods Group Limited.

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