Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07297301 Mr A McGee Mrs A McGee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07297301 2024-06-30 07297301 2025-06-30 07297301 2024-07-01 2025-06-30 07297301 frs-core:CurrentFinancialInstruments 2025-06-30 07297301 frs-core:Non-currentFinancialInstruments 2025-06-30 07297301 frs-core:BetweenOneFiveYears 2025-06-30 07297301 frs-core:ComputerEquipment 2025-06-30 07297301 frs-core:ComputerEquipment 2024-07-01 2025-06-30 07297301 frs-core:ComputerEquipment 2024-06-30 07297301 frs-core:ShareCapital 2025-06-30 07297301 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07297301 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07297301 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07297301 frs-bus:SmallEntities 2024-07-01 2025-06-30 07297301 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07297301 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07297301 frs-bus:Director1 2024-07-01 2025-06-30 07297301 frs-bus:Director1 2024-06-30 07297301 frs-bus:Director1 2025-06-30 07297301 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 07297301 frs-countries:EnglandWales 2024-07-01 2025-06-30 07297301 2023-06-30 07297301 2024-06-30 07297301 2023-07-01 2024-06-30 07297301 frs-core:CurrentFinancialInstruments 2024-06-30 07297301 frs-core:Non-currentFinancialInstruments 2024-06-30 07297301 frs-core:BetweenOneFiveYears 2024-06-30 07297301 frs-core:ShareCapital 2024-06-30 07297301 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 07297301
Vicheat Limited
Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07297301
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 308 790
308 790
CURRENT ASSETS
Debtors 5 41,945 73,458
Cash at bank and in hand 53,359 36,917
95,304 110,375
Creditors: Amounts Falling Due Within One Year 6 (95,306 ) (99,667 )
NET CURRENT ASSETS (LIABILITIES) (2 ) 10,708
TOTAL ASSETS LESS CURRENT LIABILITIES 306 11,498
Creditors: Amounts Falling Due After More Than One Year 7 - (9,167 )
NET ASSETS 306 2,331
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 206 2,231
SHAREHOLDERS' FUNDS 306 2,331
Page 1
Page 2
For the year ending 30 June 2025 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 Income Statement.
On behalf of the board
Mr A McGee
Director
24 September 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
Vicheat Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07297301 . The registered office is Chancery House, 30 St Johns Road, Woking, Surrey, GU21 7SA.
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 represents the value of dental services provided to customers during the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2024 11,281
As at 30 June 2025 11,281
Depreciation
As at 1 July 2024 10,491
Provided during the period 482
As at 30 June 2025 10,973
Net Book Value
As at 30 June 2025 308
As at 1 July 2024 790
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 30,879 23,608
Other debtors 11,066 49,850
41,945 73,458
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 9,167 10,000
Other creditors 4,081 4,799
Taxation and social security 82,058 84,868
95,306 99,667
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 9,167
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Later than one year and not later than five years 23,206 16,674
23,206 16,674
10. Directors Advances, Credits and Guarantees
During the year a loan was provided to the director as follows:-
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Anthony McGee 45,235 - 36,730 - 8,505
Interest was charged by the company at 2.25% & 3.75% amounting to £1,265 (2024: £1,539).
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