Acorah Software Products - Accounts Production 16.2.850 false true 30 June 2023 7 June 2022 false 1 July 2023 30 June 2024 30 June 2024 SC734752 Mr Raffaele Paglietti Raffaele Paglietti true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC734752 2023-06-30 SC734752 2024-06-30 SC734752 2023-07-01 2024-06-30 SC734752 frs-core:ComputerEquipment 2024-06-30 SC734752 frs-core:ComputerEquipment 2023-07-01 2024-06-30 SC734752 frs-core:ComputerEquipment 2023-06-30 SC734752 frs-core:PlantMachinery 2024-06-30 SC734752 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC734752 frs-core:PlantMachinery 2023-06-30 SC734752 frs-core:ShareCapital 2024-06-30 SC734752 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC734752 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC734752 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC734752 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC734752 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC734752 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC734752 1 2023-07-01 2024-06-30 SC734752 frs-bus:Director1 2023-07-01 2024-06-30 SC734752 frs-countries:Scotland 2023-07-01 2024-06-30 SC734752 2022-06-06 SC734752 2023-06-30 SC734752 2022-06-07 2023-06-30 SC734752 frs-core:ShareCapital 2023-06-30 SC734752 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC734752
Vitur Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC734752
30 June 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,822 -
1,822 -
CURRENT ASSETS
Debtors 5 2,022 -
Cash at bank and in hand 11,529 6,304
13,551 6,304
Creditors: Amounts Falling Due Within One Year 6 (18,747 ) (6,766 )
NET CURRENT ASSETS (LIABILITIES) (5,196 ) (462 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,374 ) (462 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (346 ) -
NET LIABILITIES (3,720 ) (462 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (3,820 ) (562 )
SHAREHOLDERS' FUNDS (3,720) (462)
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Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Raffaele Paglietti
Director
08/05/2025
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
Vitur Limited is a private company, limited by shares, incorporated in Scotland, registered number SC734752 . The registered office is The Walled Garden, South Building, Bush Estate, Midlothian, EH26 0SD.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 - - -
Additions 220 2,456 2,676
As at 30 June 2024 220 2,456 2,676
Depreciation
As at 1 July 2023 - - -
Provided during the period 44 810 854
As at 30 June 2024 44 810 854
Net Book Value
As at 30 June 2024 176 1,646 1,822
As at 1 July 2023 - - -
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5. Debtors
30 June 2024 30 June 2023
£ £
Due within one year
Other debtors 2,022 -
6. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Other creditors 18,747 6,766
7. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Raffaele Paglietti by virtue of his ownership of 100% of the issued share capital in the company.
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