Acorah Software Products - Accounts Production 18.1.170 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10376722 Mr Pankaj GUPTA Mr Vikram Salwan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10376722 2024-06-30 10376722 2025-06-30 10376722 2024-07-01 2025-06-30 10376722 frs-core:CurrentFinancialInstruments 2025-06-30 10376722 frs-core:Non-currentFinancialInstruments 2025-06-30 10376722 frs-core:ComputerEquipment 2025-06-30 10376722 frs-core:ComputerEquipment 2024-07-01 2025-06-30 10376722 frs-core:ComputerEquipment 2024-06-30 10376722 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 10376722 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 10376722 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 10376722 frs-core:ShareCapital 2025-06-30 10376722 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10376722 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10376722 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10376722 frs-bus:SmallEntities 2024-07-01 2025-06-30 10376722 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10376722 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10376722 frs-core:UnlistedNon-exchangeTraded 2025-06-30 10376722 frs-core:UnlistedNon-exchangeTraded 2024-06-30 10376722 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 10376722 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 10376722 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 10376722 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 10376722 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 10376722 frs-bus:Director1 2024-07-01 2025-06-30 10376722 frs-bus:Director2 2024-07-01 2025-06-30 10376722 frs-countries:EnglandWales 2024-07-01 2025-06-30 10376722 2023-06-30 10376722 2024-06-30 10376722 2023-07-01 2024-06-30 10376722 frs-core:CurrentFinancialInstruments 2024-06-30 10376722 frs-core:Non-currentFinancialInstruments 2024-06-30 10376722 frs-core:ShareCapital 2024-06-30 10376722 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10376722
Vng Group Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Vng Group Ltd
Contents
Contents

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

Page 1
Vng Group Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10376722

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 345,811 |  | 346,228
Investments | 5 |  | 3,241,384 |  | 2,288,410
|  |  | 3,587,195 |  | 2,634,638
CURRENT ASSETS
Stocks | 6 | 184,000 |  | 184,000 |
Debtors | 7 | 28,683 |  | 95,483 |
Cash at bank and in hand |  | 343,887 |  | 61,491 |
|  | 556,570 |  | 340,974 |
Creditors: Amounts Falling Due Within One Year | 8 | (910,021 ) |  | (19,822 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (353,451 ) |  | 321,152
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,233,744 |  | 2,955,790
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,687,260 ) |  | (2,458,040 )
NET ASSETS |  |  | 546,484 |  | 497,750
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 546,384 |  | 497,650
SHAREHOLDERS' FUNDS |  |  | 546,484 |  | 497,750

Page 1
Page 2
Vng Group Ltd
Balance Sheet (continued)
As At 30 June 2025
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 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.
On behalf of the board

Mr Pankaj GUPTA Director
10/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Vng Group Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Vng Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10376722 . The registered office is Suite 42 Beaufort Court, Admirals Way, London, E14 9XL.
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 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 stated at cost less depreciation. 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:

Leasehold | 0%
Computer Equipment | 20%

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 July 2024 | 342,377 | 16,117 | 358,494
Additions | - | 441 | 441
As at 30 June 2025 | 342,377 | 16,558 | 358,935

...CONTINUED
Page 3
Page 4
Vng Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | - | 12,266 | 12,266
Provided during the period | - | 858 | 858
As at 30 June 2025 | - | 13,124 | 13,124
Net Book Value
As at 30 June 2025 | 342,377 | 3,434 | 345,811
As at 1 July 2024 | 342,377 | 3,851 | 346,228

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 2,288,410
Additions | 952,974
As at 30 June 2025 | 3,241,384
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 3,241,384
As at 1 July 2024 | 2,288,410

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 184,000 |  | 184,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28,683 |  | 45,483
Amounts owed by other participating interests | - |  | 50,000
| 28,683 |  | 95,483

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,738 |  | 15,907
VAT | 2,309 |  | 3,915
Amounts owed to group undertakings | 897,974 |  | -
| 910,021 |  | 19,822

Page 4
Page 5
Vng Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 2,687,260 |  | 2,458,040

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
At 30 June 2025, the company owed £897,974 to its subsidiary undertaking, Cloud Galacticos Holdings Limited. The balance is unsecured, interest-free and repayable on demand.
Page 5