Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13060068 Mr Paul Russell Mrs Victoria Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13060068 2024-12-31 13060068 2025-12-31 13060068 2025-01-01 2025-12-31 13060068 frs-core:CurrentFinancialInstruments 2025-12-31 13060068 frs-core:Non-currentFinancialInstruments 2025-12-31 13060068 frs-core:ShareCapital 2025-12-31 13060068 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13060068 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13060068 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13060068 frs-bus:SmallEntities 2025-01-01 2025-12-31 13060068 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13060068 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13060068 frs-bus:Director1 2025-01-01 2025-12-31 13060068 frs-bus:Director2 2025-01-01 2025-12-31 13060068 frs-countries:EnglandWales 2025-01-01 2025-12-31 13060068 2023-12-31 13060068 2024-12-31 13060068 2024-01-01 2024-12-31 13060068 frs-core:CurrentFinancialInstruments 2024-12-31 13060068 frs-core:Non-currentFinancialInstruments 2024-12-31 13060068 frs-core:ShareCapital 2024-12-31 13060068 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13060068
Geli Vipa Ltd
Financial Statements
For The Year Ended 31 December 2025
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Geli Vipa Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Geli Vipa Ltd
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Geli Vipa Ltd for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Geli Vipa Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Geli Vipa Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Geli Vipa Ltd and state those matters that we have agreed to state to the directors of Geli Vipa Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Geli Vipa Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Geli Vipa Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Geli Vipa Ltd . You consider that Geli Vipa Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Geli Vipa Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16 April 2026

C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Geli Vipa Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13060068

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 691,858 |  | 691,858
|  |  | 691,858 |  | 691,858
CURRENT ASSETS
Cash at bank and in hand |  | 58 |  | 1 |
|  | 58 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 6 | (435,593 ) |  | (450,769 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (435,535 ) |  | (450,768 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 256,323 |  | 241,090
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (244,986 ) |  | (244,995 )
NET ASSETS/(LIABILITIES) |  |  | 11,337 |  | (3,905 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | 11,137 |  | (4,105 )
SHAREHOLDERS' FUNDS |  |  | 11,337 |  | (3,905)

Page 2
Page 3
Geli Vipa Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Paul Russell Director
16 April 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Geli Vipa Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Geli Vipa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13060068 . The registered office is Ckr House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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
For the year ended 31 December 2022, the company had commenced the earning of rental income from its investment property. The property is leased out under operating leases, and the rental income is recognized on a straight-line basis over the lease term, in accordance with Section 23 of FRS 102.
The total rental income for the period was £1300, compared to £Nil for the previous reporting period.
Rental agreements for the company's properties are typically fixed for a term and may include provisions for periodic adjustments to the rental charges based on market conditions or inflation rates. The company retains ownership and is responsible for the maintenance and insurance of the leased properties, except where otherwise agreed upon in the lease contracts.
Receivables from rental income are included within trade and other receivables in the statement of financial position. Any impairment losses on rental income receivables are recognized in the profit and loss account under 'administrative expenses.'
The company continuously assesses the credit risk associated with its rental income, taking into consideration the financial condition of its tenants and prevailing economic factors that may affect the ability of tenants to meet their rental obligations.
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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
...CONTINUED
Page 4
Page 5
Geli Vipa Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 691,858

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,683 |  | -
Accruals and deferred income | 1,480 |  | 1,480
Directors' loan accounts | 431,430 |  | 449,289
| 435,593 |  | 450,769

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank mortgages | 244,986 |  | 244,995

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5