Acorah Software Products - Accounts Production 16.2.850 false true false 6 October 2023 31 October 2024 31 October 2024 15192894 Mr Darren Blake Mrs Sophie Blake Mr Stephen Blake iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15192894 2023-10-05 15192894 2024-10-31 15192894 2023-10-06 2024-10-31 15192894 frs-core:CurrentFinancialInstruments 2024-10-31 15192894 frs-core:Non-currentFinancialInstruments 2024-10-31 15192894 frs-core:ShareCapital 2024-10-31 15192894 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 15192894 frs-bus:PrivateLimitedCompanyLtd 2023-10-06 2024-10-31 15192894 frs-bus:FilletedAccounts 2023-10-06 2024-10-31 15192894 frs-bus:SmallEntities 2023-10-06 2024-10-31 15192894 frs-bus:AuditExempt-NoAccountantsReport 2023-10-06 2024-10-31 15192894 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-06 2024-10-31 15192894 frs-bus:Director1 2023-10-06 2024-10-31 15192894 frs-bus:Director2 2023-10-06 2024-10-31 15192894 frs-bus:Director3 2023-10-06 2024-10-31 15192894 frs-countries:EnglandWales 2023-10-06 2024-10-31
Registered number: 15192894
Vie De Luxe UK Ltd
Unaudited Financial Statements
For the Period 6 October 2023 to 31 October 2024
Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Darren Blake
Mrs Sophie Blake
Mr Stephen Blake
Company Number 15192894
Registered Office Alexandra House Priestsic Road
Sutton-In-Ashfield
NG17 4EA
Accountants Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Page 1
Page 2
Statement of Financial Position
Registered number: 15192894
31 October 2024
Notes £ £
FIXED ASSETS
Investment Properties 4 1,220,589
1,220,589
CURRENT ASSETS
Debtors 5 44,860
Cash at bank and in hand 3,348
48,208
Creditors: Amounts Falling Due Within One Year 6 (344,967 )
NET CURRENT ASSETS (LIABILITIES) (296,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES 923,830
Creditors: Amounts Falling Due After More Than One Year 7 (922,200 )
NET ASSETS 1,630
CAPITAL AND RESERVES
Called up share capital 8 2
Income Statement 1,628
SHAREHOLDERS' FUNDS 1,630
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For the period 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 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 Income Statement.
On behalf of the board
Mr Darren Blake
Director
20/06/2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Vie De Luxe UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15192894 . The registered office is Alexandra House Priestsic Road, Sutton-In-Ashfield, NG17 4EA.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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.
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. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. 
Investment property is revalued to its fair value at each reporting date and any changes in fair value are shown in the profit and loss and transferred to a fair value reserve.
2.4. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense
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2.7. Debtors and creditors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investment Property
31 October 2024
£
Fair Value
As at 6 October 2023 -
Additions 1,220,589
As at 31 October 2024 1,220,589
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
31 October 2024
£
Cost 1,220,589
Accumulated depreciation and impairment 24,412
Carrying amount 1,196,177
Investment property was valued by the directors at the reporting date.
5. Debtors
31 October 2024
£
Due within one year
Other debtors 44,860
6. Creditors: Amounts Falling Due Within One Year
31 October 2024
£
Other creditors 344,585
Taxation and social security 382
344,967
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7. Creditors: Amounts Falling Due After More Than One Year
31 October 2024
£
Bank loans 922,200
Bank loans totalling £922,200 are secured against the Investment Properties as to which the loans relate. 
Included within creditors: amounts falling due after more than one year is an amount of £922,200 in respect of liabilities payable or repayable otherwise than by instalments which fall due for payment after more than five years from the reporting date. 
The loans repayable after more than one year are interest only loans with interest being charged between 4.99% and 8.74% pa.
8. Share Capital
31 October 2024
£
Allotted, Called up and fully paid 2
9. Directors Advances, Credits and Guarantees
At the balance sheet date, the directors were owed £44,263 by the company.
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