Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03702224 Ms C Y Harding Mr J F Kay Mr N S Kay Mr N S Kay Ms C Y Harding true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03702224 2023-12-31 03702224 2024-12-31 03702224 2024-01-01 2024-12-31 03702224 frs-core:CurrentFinancialInstruments 2024-12-31 03702224 frs-core:ComputerEquipment 2024-12-31 03702224 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03702224 frs-core:ComputerEquipment 2023-12-31 03702224 frs-core:FurnitureFittings 2024-12-31 03702224 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03702224 frs-core:FurnitureFittings 2023-12-31 03702224 frs-core:ShareCapital 2024-12-31 03702224 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03702224 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03702224 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03702224 frs-bus:SmallEntities 2024-01-01 2024-12-31 03702224 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03702224 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03702224 1 2024-01-01 2024-12-31 03702224 frs-bus:Director1 2024-01-01 2024-12-31 03702224 frs-bus:Director2 2024-01-01 2024-12-31 03702224 frs-bus:Director3 2024-01-01 2024-12-31 03702224 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03702224 frs-countries:EnglandWales 2024-01-01 2024-12-31 03702224 2022-12-31 03702224 2023-12-31 03702224 2023-01-01 2023-12-31 03702224 frs-core:CurrentFinancialInstruments 2023-12-31 03702224 frs-core:ShareCapital 2023-12-31 03702224 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03702224
Vicarious Productions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Agile Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03702224
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,699 8,375
6,699 8,375
CURRENT ASSETS
Debtors 5 - 574
Investments 6 29,720 29,720
Cash at bank and in hand 9,676 1,013
39,396 31,307
Creditors: Amounts Falling Due Within One Year 7 (46,674 ) (42,509 )
NET CURRENT ASSETS (LIABILITIES) (7,278 ) (11,202 )
TOTAL ASSETS LESS CURRENT LIABILITIES (579 ) (2,827 )
NET LIABILITIES (579 ) (2,827 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (679 ) (2,927 )
SHAREHOLDERS' FUNDS (579) (2,827)
For the year ending 31 December 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 Profit and Loss Account.
The financial statements were approved by the board of directors on 29 September 2025 and were signed on its behalf by:
Ms C Y Harding
Director
29 September 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Vicarious Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03702224 . The registered office is Hope House Hope House, Edvin Loach, Bromyard, Herefordshire, HR7 4PW.
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. Going Concern Disclosure
The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.
2.3. Turnover
Turnover is recognised to the extent there is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from a contract to provide services is recognised in the period in which the services are provided.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged to profit or loss over the estimated useful economic lives as follows:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. 
Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred. 
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss. 
2.5. Taxation
Income tax expense 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 year, 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 37,780 1,666 39,446
As at 31 December 2024 37,780 1,666 39,446
Depreciation
As at 1 January 2024 30,654 417 31,071
Provided during the period 1,426 250 1,676
As at 31 December 2024 32,080 667 32,747
Net Book Value
As at 31 December 2024 5,700 999 6,699
As at 1 January 2024 7,126 1,249 8,375
5. Debtors
2024 2023
£ £
Due within one year
VAT - 574
6. Current Asset Investments
2024 2023
£ £
Other investments, held for sale 29,720 29,720
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 138 1,101
Corporation tax 655 1,673
VAT 1,689 -
Other creditors 43,592 34,991
Accruals and deferred income 600 4,744
46,674 42,509
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Page 4
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is Ms C Y Harding by virtue of her ownership of 100% of the issued share capital in the company.
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