Vistura Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14618823

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		779		1,208
Investments	5		600		500

			1,379		1,708
CURRENT ASSETS
Debtors	6	39,147		52,250
Cash at bank and in hand		1,811		1,568

		40,958		53,818
Creditors: Amounts Falling Due Within One Year	7	(81,953 )		(75,426 )

NET CURRENT ASSETS (LIABILITIES)			(40,995 )		(21,608 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(39,616 )		(19,900 )

NET LIABILITIES			(39,616 )		(19,900 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(39,716 )		(20,000 )

SHAREHOLDERS' FUNDS			(39,616)		(19,900)

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Vistura Ltd

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 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 Profit and Loss Account.

On behalf of the board

Mr Stephen Fourie

Director

30 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Vistura Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 14618823 . The registered office is 128 City Road, London, EC1V 2NX.

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 directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

2.4. 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

33.33% Straight line

2.5. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.6. Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.

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Vistura Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measure 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer equipment
	£
Cost
As at 1 February 2024	1,812
Additions	225

As at 31 January 2025	2,037

Depreciation
As at 1 February 2024	604
Provided during the period	654

As at 31 January 2025	1,258

Net Book Value
As at 31 January 2025	779

As at 1 February 2024	1,208

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Vistura Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 February 2024	500
Additions	100

As at 31 January 2025	600

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	600

As at 1 February 2024	500

Applied Emerald Holdings Ltd

The company holds 100% of the share capital in Applied Emerald Holdings Ltd.

Applied9 Ltd

The company holds 100% of the share capital in Applied9 Ltd.

Sugarbird Limited

The company holds 100% of the share capital in Sugarbird Limited.

Applied Topaz Holdings Ltd

The company holds 100% of the share capital in Applied Topaz Holdings Ltd.

Applied Amethyst Holdings Ltd

The company holds 100% of the share capital in Applied Amethyst Holdings Ltd.

Arrive Create Ltd

The company indirectly holds 70% of the share capital in Arrive Create Ltd.

Alder Limited

The company indirectly holds 100% of the share capital in Alder Limited.

Applied Kunzite Holdings Ltd

The company holds 100% of the share capital in Applied Kunzite Holdings Ltd.

HeyHiHello Ltd

The company indirectly holds 100% of the share capital in HeyHiHello Ltd.

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Vistura Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	37,587	51,987
Other debtors	1,560	263

	39,147	52,250

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	436	220
Amounts owed to group undertakings	7,838	-
Other creditors	73,679	75,206

	81,953	75,426

8. Related Party Transactions

Applied Topaz Holdings Ltd

The amount due from group undertaking at the year end was £34,733 (2024 : £34,984).

Alder Ltd

The amount due from group undertaking at the year end was £2,854 (2024 : Nil).

Applied9 Ltd

The amount due to group undertaking at the year end was £4,015 (2024 : Nil).

Arrive Create Ltd

The amount due to group undertaking at the year end was £3,723 (2024 : £17,003 Dr).

Applied Kunzite Holdings Ltd

The amount due from group undertaking at the year end was £100 (2024 : Nil).

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