VISTA ENGINEERING LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Allens Accountants Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. VISTA ENGINEERING LIMITED · parent
   1. BPC Building Products Ltd 95% · Manufacture of building products
   2. G.A. Fixings Ltd 100% · Design and sale of building products
   3. Locusrite Holdings Ltd 93% · Holding co.
   4. Locusrite Ltd 93% · Manufacture of expanded metal

Significant events

• “Included within other debtors is an amount of £966,000 representing funds transferred to the Group's solicitors prior to the year end in connection with the acquisition of land and buildings. The purchase of land and buildings had not legally completed at the Balance Sheet date and therefore the amount has been recognised as an other debtor. Further details of the transaction are disclosed in Note 24 - Post balance sheet events.”
• “On 2 December 2025, the Group completed the acquisition of land and buildings for a total consideration of £966,000. Contracts were exchanged and completion occurred on the same date. Prior to the balance sheet date of 30 November 2025, the Group had transferred £966,000 to its solicitors in anticipation of the purchase. As legal completion had not occurred at the Balance Sheet date, the amount was included within other debtors at that date. Following completion on 2 December 2025, the amount held by the solicitors formed part of the purchase consideration for the property. This event is considered non-adjusting as the legal transfer of the asset occurred after the reporting date.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

12

last 12 months

Capital events

2

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.