Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09666940 Mr Sanjeev Ashar Mr Pratap Ashar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09666940 2023-09-30 09666940 2024-09-30 09666940 2023-10-01 2024-09-30 09666940 frs-core:CurrentFinancialInstruments 2024-09-30 09666940 frs-core:ShareCapital 2024-09-30 09666940 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09666940 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09666940 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09666940 frs-bus:SmallEntities 2023-10-01 2024-09-30 09666940 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09666940 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09666940 frs-core:CostValuation 2023-09-30 09666940 frs-core:CostValuation 2024-09-30 09666940 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 09666940 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 09666940 frs-bus:Director1 2023-10-01 2024-09-30 09666940 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 09666940 frs-countries:EnglandWales 2023-10-01 2024-09-30 09666940 2022-09-30 09666940 2023-09-30 09666940 2022-10-01 2023-09-30 09666940 frs-core:CurrentFinancialInstruments 2023-09-30 09666940 frs-core:ShareCapital 2023-09-30 09666940 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09666940
Vivo-Tech Investments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Mirage Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09666940
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 5 115,694 96,090
Cash at bank and in hand 100 100
115,794 96,190
Creditors: Amounts Falling Due Within One Year 6 (508 ) (460 )
NET CURRENT ASSETS (LIABILITIES) 115,286 95,730
TOTAL ASSETS LESS CURRENT LIABILITIES 115,386 95,830
NET ASSETS 115,386 95,830
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 115,286 95,730
SHAREHOLDERS' FUNDS 115,386 95,830
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For the year ending 30 September 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 Sanjeev Ashar
Director
20/06/2025
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
Vivo-Tech Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09666940 . The registered office is Unit 41 Wildmoor Mill, Wildmoor, Bromsgrove, B61 0BX.
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
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle ona net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised cost using the effective interest method unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not
amortised.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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2.3. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
2.4. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Subsidiaries
£
Cost
As at 1 October 2023 100
As at 30 September 2024 100
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 100
As at 1 October 2023 100
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 115,694 96,090
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to participating interests 100 100
Other creditors 408 360
508 460
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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