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Registered number: 11947225
Vestrow Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—5
Page 1
Statement of Financial Position
Registered number: 11947225
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 185 257
Investments 5 400 -
585 257
CURRENT ASSETS
Debtors 6 78,415 62,019
Cash at bank and in hand 2,602 1,202
81,017 63,221
Creditors: Amounts Falling Due Within One Year 7 (129,026 ) (160,857 )
NET CURRENT ASSETS (LIABILITIES) (48,009 ) (97,636 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,424 ) (97,379 )
Creditors: Amounts Falling Due After More Than One Year 8 (1,667 ) (11,667 )
NET LIABILITIES (49,091 ) (109,046 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement (49,191 ) (109,146 )
SHAREHOLDERS' FUNDS (49,091) (109,046)
For the year ending 30 April 2025 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 R Kumar
Director
04/08/2025
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Vestrow Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11947225 . The registered office is 22-25 Portman Close, London, W1H 6BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting polices adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The Directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 25% on a Reducing Balance Method
Computer Equipment 33.33% on a Reducing Balance Method
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.5. 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, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. 
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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Page 3
2.7. Investments in unlisted companies
Investments in unlisted companies such as 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.
Entities in which the company has a long-term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2.8. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.9. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 500 501 1,001
As at 30 April 2025 500 501 1,001
Depreciation
As at 1 May 2024 342 402 744
Provided during the period 39 33 72
As at 30 April 2025 381 435 816
Net Book Value
As at 30 April 2025 119 66 185
As at 1 May 2024 158 99 257
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 May 2024 -
Additions 400
As at 30 April 2025 400
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 400
As at 1 May 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,000 -
VAT - 19
Amounts owed by group undertakings 66,279 62,000
Amounts owed by connected undertakings 136 -
78,415 62,019
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 91
Bank loans and overdrafts 10,000 10,000
VAT 8,844 -
Directors' loan accounts 62,880 107,780
Amounts owed to group undertakings 12,302 27,986
Amounts owed to connected undertakings 35,000 15,000
129,026 160,857
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,667 11,667
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and as at the year-end there are 100 Ordinary shares in issue.
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Page 5
10. Related Party Transactions
The company had received loans from the directors and shareholders of the company. At the year end the outstanding amount was £62,880. These loans are interest free and repayable on demand.
As at the year-end, Vestrow Events Limited, a group company, owed the company £20,098. This amount is a current asset, interest free and repayable on demand.
As at the year-end, Vestrow Business Limited, a group company, owed the company £46,181. This amount is a current asset, interest free and repayable on demand.
As at the year-end, Cato Services Limited, a connected company, owed the company £136. This amount is a current asset, interest free and repayable on demand.
At the year-end, the company owed £12,102 to Vestrow property Limited, a group company. This amount is a current liability, interest-free, and repayable on demand.
At the year-end, the company owed £100 to Vestrow Assets Limited, a group company. This amount is a current liability, interest-free, and repayable on demand.
At the year-end, the company owed £100 to Vestrow Invoicing Limited, a group company. This amount is a current liability, is interest-free, and is repayable on demand.
At the year-end, the company owed £35,000 to Holy Group Ltd, a connected company. This amount is a current liability, interest-free, and repayable on demand.
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