Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12096929 Beverley Wakefield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12096929 2024-08-31 12096929 2025-08-31 12096929 2024-09-01 2025-08-31 12096929 frs-core:CurrentFinancialInstruments 2025-08-31 12096929 frs-core:Non-currentFinancialInstruments 2025-08-31 12096929 frs-core:ComputerEquipment 2025-08-31 12096929 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12096929 frs-core:ComputerEquipment 2024-08-31 12096929 frs-core:FurnitureFittings 2025-08-31 12096929 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12096929 frs-core:FurnitureFittings 2024-08-31 12096929 frs-core:MotorVehicles 2025-08-31 12096929 frs-core:MotorVehicles 2024-09-01 2025-08-31 12096929 frs-core:MotorVehicles 2024-08-31 12096929 frs-core:ShareCapital 2025-08-31 12096929 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12096929 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12096929 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12096929 frs-bus:SmallEntities 2024-09-01 2025-08-31 12096929 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12096929 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12096929 frs-bus:Director1 2024-09-01 2025-08-31 12096929 frs-countries:EnglandWales 2024-09-01 2025-08-31 12096929 2023-08-31 12096929 2024-08-31 12096929 2023-09-01 2024-08-31 12096929 frs-core:CurrentFinancialInstruments 2024-08-31 12096929 frs-core:Non-currentFinancialInstruments 2024-08-31 12096929 frs-core:WithinOneYear 2024-08-31 12096929 frs-core:ShareCapital 2024-08-31 12096929 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12096929
Vibrant Accountancy Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Vibrant Accountancy Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Vibrant Accountancy Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12096929

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 46,957 |  | 48,824
|  |  | 46,957 |  | 48,824
CURRENT ASSETS
Debtors | 5 | 62,802 |  | 63,958 |
Cash at bank and in hand |  | 146,686 |  | 133,186 |
|  | 209,488 |  | 197,144 |
Creditors: Amounts Falling Due Within One Year | 6 | (128,198 ) |  | (124,320 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 81,290 |  | 72,824
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 128,247 |  | 121,648
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (5,333 )
NET ASSETS |  |  | 128,247 |  | 116,315
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 128,245 |  | 116,313
SHAREHOLDERS' FUNDS |  |  | 128,247 |  | 116,315

Page 1
Page 2
Vibrant Accountancy Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 her 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

Beverley Wakefield Director
5 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Vibrant Accountancy Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Vibrant Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12096929 . The registered office is The Mill , Lodge Lane, Derby, DE1 3HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 August 2025 (2024: year ended 31 August 2024).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
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 rendering of services. Turnover is reduced for estimated customer 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. 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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 33.33% Straight Line

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 profit and loss account as incurred.
2.5. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans from banks.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found and impairment loss is recognised in the profit and loss account.
2.6. 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.
...CONTINUED
Page 3
Page 4
Vibrant Accountancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation - continued
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.
2.7. 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.
2.8. 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.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 10)
12 10
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 50,349 | 9,825 | 18,108 | 78,282
Additions | - | 9,792 | 4,548 | 14,340
As at 31 August 2025 | 50,349 | 19,617 | 22,656 | 92,622
Depreciation
As at 1 September 2024 | 11,412 | 5,849 | 12,197 | 29,458
Provided during the period | 7,788 | 3,626 | 4,793 | 16,207
As at 31 August 2025 | 19,200 | 9,475 | 16,990 | 45,665
Net Book Value
As at 31 August 2025 | 31,149 | 10,142 | 5,666 | 46,957
As at 1 September 2024 | 38,937 | 3,976 | 5,911 | 48,824

Page 4
Page 5
Vibrant Accountancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 27,647 |  | 36,559
Amounts recoverable on contracts | - |  | 2,439
Prepayments and accrued income | 21,170 |  | 22,963
Other debtors | 13,985 |  | 1,997
| 62,802 |  | 63,958

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,323 |  | 16,111
Bank loans and overdrafts | 5,334 |  | 6,400
Corporation tax | 28,372 |  | 32,026
Other taxes and social security | 7,396 |  | 7,202
VAT | 33,102 |  | 31,143
Other creditors | 1,974 |  | 1,807
Accruals and deferred income | 15,958 |  | 4,239
Director's loan account | 19,739 |  | 25,392
| 128,198 |  | 124,320

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,333

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 8,975
| - |  | 8,975

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