Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09836447 Dr S Beheshti iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09836447 2023-10-31 09836447 2024-10-31 09836447 2023-11-01 2024-10-31 09836447 frs-core:CurrentFinancialInstruments 2024-10-31 09836447 frs-core:Non-currentFinancialInstruments 2024-10-31 09836447 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 09836447 frs-core:OtherResidualIntangibleAssets 2024-10-31 09836447 frs-core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 09836447 frs-core:OtherResidualIntangibleAssets 2023-10-31 09836447 frs-core:ShareCapital 2024-10-31 09836447 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09836447 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09836447 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09836447 frs-bus:SmallEntities 2023-11-01 2024-10-31 09836447 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09836447 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09836447 frs-bus:Director1 2023-11-01 2024-10-31 09836447 frs-countries:EnglandWales 2023-11-01 2024-10-31 09836447 2022-10-31 09836447 2023-10-31 09836447 2022-11-01 2023-10-31 09836447 frs-core:CurrentFinancialInstruments 2023-10-31 09836447 frs-core:Non-currentFinancialInstruments 2023-10-31 09836447 frs-core:ShareCapital 2023-10-31 09836447 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09836447
Vivatune Limited
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09836447
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 90 -
90 -
CURRENT ASSETS
Debtors 5 33,832 121,016
Cash at bank and in hand 12,685 5,100
46,517 126,116
Creditors: Amounts Falling Due Within One Year 6 (46,582 ) (11,667 )
NET CURRENT ASSETS (LIABILITIES) (65 ) 114,449
TOTAL ASSETS LESS CURRENT LIABILITIES 25 114,449
Creditors: Amounts Falling Due After More Than One Year 7 (269,705 ) (270,937 )
NET LIABILITIES (269,680 ) (156,488 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (269,780 ) (156,588 )
SHAREHOLDERS' FUNDS (269,680) (156,488)
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For the year ending 31 October 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
Dr S Beheshti
Director
18 May 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Vivatune Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09836447 . The registered office is 32 High Street, Wendover, Bucks, HP22 6EA.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are intellectual property. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Other
£
Cost
As at 1 November 2023 -
Additions 100
As at 31 October 2024 100
Amortisation
As at 1 November 2023 -
Provided during the period 10
As at 31 October 2024 10
Net Book Value
As at 31 October 2024 90
As at 1 November 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 30,915 119,091
Other debtors 2,917 1,925
33,832 121,016
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 42,428 8,172
Other creditors 3,934 3,417
Taxation and social security 220 78
46,582 11,667
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 269,705 270,937
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in other creditors due more than one year was £269,705 (2023: £270,937) due to Dr S H R Beheshti, the director of the company.
10. Going concern
The company continues to meet its obligations through trading activities and with the support of the director, who has confirmed that he will not draw down on his loan in advance of creditors being paid.
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