Acorah Software Products - Accounts Production 14.2.200 true true false 16 September 2022 28 February 2023 28 February 2023 14361231 Ms Tatjana von Stein Tatjana von Stein true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14361231 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-15 14361231 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 14361231 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 14361231 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 14361231 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-16 2023-02-28 14361231 frs-core:AllSubsidiaries 2022-09-16 2023-02-28 14361231 frs-core:KeyManagementPersonnel 2022-09-16 2023-02-28 14361231 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-16 2023-02-28 14361231 frs-core:OtherRelatedParties 2022-09-16 2023-02-28 14361231 2022-09-15 14361231 2023-02-28 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Registered number: 14361231
Sella VS Group Limited
Unaudited Financial Statements
For the Period 16 September 2022 to 28 February 2023
Pincott Lee (Accountants) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14361231
28 February 2023
Notes £ £
FIXED ASSETS
Investments 4 2,026
2,026
CURRENT ASSETS
Debtors 5 232,528
232,528
NET CURRENT ASSETS (LIABILITIES) 232,528
TOTAL ASSETS LESS CURRENT LIABILITIES 234,554
NET ASSETS 234,554
CAPITAL AND RESERVES
Called up share capital 6 99
Share premium account 234,455
SHAREHOLDERS' FUNDS 234,554
Page 1
Page 2
For the period ending 28 February 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Tatjana von Stein
Director
01/06/2023
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Sella VS Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14361231 . The registered office is Cloudesley House, 16B Cloudesley Street, London, N1 0HU
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Financial Instruments
Where equity shares are issued, the nominal value of the proceeds is credited to share capital.  Any excess proceeds over share capital are credited to the share premium account.  Expenses incurred in connection with share issues are debited to the share premium account.
The company measures investments at cost less impairment, including acquisition costs.
In accordance with the merger relief provisions of section 612 of the Companies Act, in the case of a group reconstruction, cost of investment in a subsidiary is measured at the nominal value of the shares issued to acquire the subsidiary, plus acquistion costs.
Loans advanced to group companies are recognised at the amounts advanced plus transaction costs. Subsequently, such loans are measured at amortised cost under the effective interest method.
Loans received from group companies are recognised at the amounts received, net of transaction costs. Subsequently, such loan are measured at amortised cost under the effective interest method.
3. Average Number of Employees
Average number of employees during the period was NIL
-
4. Investments
Unlisted
£
Cost
As at 16 September 2022 -
Additions 2,026
As at 28 February 2023 2,026
Provision
As at 16 September 2022 -
As at 28 February 2023 -
Net Book Value
As at 28 February 2023 2,026
As at 16 September 2022 -
During the year the company acquired:
  • 100% of the share capital on incorporation of VS Furniture Co Limited for £1, and
  • 100% of the share capital in Sella C Studio Limited via a share for share exchange.
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5. Debtors
28 February 2023
£
Due within one year
Amounts owed by group undertakings 232,528
232,528
6. Share Capital
28 February 2023
£
Allotted, Called up and fully paid 99
During the period, Ordinary shares were issued on incorporation and on acquisition of Sella C Studio Limited.  
Subsequently, these shares were redesignated as A Ordinary shares and B Ordinary shares.  New B Ordinary shares were subsequently issued for cash consideration.  
At 28 February 2023 share capital consists of 761,886 A Ordinary shares with nominal value £0.0001 each and 234,044 B Ordinary shares with nominal value £0.0001 each.
7. Ultimate Controlling Party
The company's ultimate controlling party is Tatjana von Stein by virtue of her shareholding in the company.
8. Exemption from preparing consolidated financial statements
In accordance with s383 of the Companies Act, the company has made use of the exemption from preparing consolidated financial statements by virtue of it being a small company heading up a small group.
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