Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 09194543 Mr Michael Illingworth Mrs Claire Illingworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09194543 2025-04-30 09194543 2026-04-30 09194543 2025-05-01 2026-04-30 09194543 frs-core:CurrentFinancialInstruments 2026-04-30 09194543 frs-core:ComputerEquipment 2026-04-30 09194543 frs-core:ComputerEquipment 2025-05-01 2026-04-30 09194543 frs-core:ComputerEquipment 2025-04-30 09194543 frs-core:FurnitureFittings 2026-04-30 09194543 frs-core:FurnitureFittings 2025-05-01 2026-04-30 09194543 frs-core:FurnitureFittings 2025-04-30 09194543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 09194543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 09194543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 09194543 frs-core:PlantMachinery 2026-04-30 09194543 frs-core:PlantMachinery 2025-05-01 2026-04-30 09194543 frs-core:PlantMachinery 2025-04-30 09194543 frs-core:WithinOneYear 2026-04-30 09194543 frs-core:ShareCapital 2026-04-30 09194543 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09194543 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09194543 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 09194543 frs-bus:SmallEntities 2025-05-01 2026-04-30 09194543 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09194543 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09194543 frs-bus:Director1 2025-05-01 2026-04-30 09194543 frs-bus:Director1 2025-04-30 09194543 frs-bus:Director1 2026-04-30 09194543 frs-bus:Director2 2025-05-01 2026-04-30 09194543 frs-bus:Director2 2025-04-30 09194543 frs-bus:Director2 2026-04-30 09194543 frs-countries:EnglandWales 2025-05-01 2026-04-30 09194543 2024-04-30 09194543 2025-04-30 09194543 2024-05-01 2025-04-30 09194543 frs-core:CurrentFinancialInstruments 2025-04-30 09194543 frs-core:BetweenOneFiveYears 2025-04-30 09194543 frs-core:WithinOneYear 2025-04-30 09194543 frs-core:ShareCapital 2025-04-30 09194543 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 09194543
Vine FX Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
1 Accounts Online Ltd
Office 117 The Epicentre
Enterprise Way
Haverhill
Suffolk
CB9 7LR
Vine FX Ltd
Contents
Contents

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

Page 1
Vine FX Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 09194543

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 147,931 |  | 306,248
|  |  | 147,931 |  | 306,248
CURRENT ASSETS
Debtors | 5 | 744,404 |  | 423,606 |
Cash at bank and in hand |  | 111,235 |  | 340,604 |
|  | 855,639 |  | 764,210 |
Creditors: Amounts Falling Due Within One Year | 6 | (290,681 ) |  | (273,397 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 564,958 |  | 490,813
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 712,889 |  | 797,061
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (2,426 ) |  | -
Deferred Taxation |  |  | (36,670 ) |  | (76,230 )
NET ASSETS |  |  | 673,793 |  | 720,831
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 673,783 |  | 720,821
SHAREHOLDERS' FUNDS |  |  | 673,793 |  | 720,831

Page 1
Page 2
Vine FX Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 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 Michael Illingworth Director | Mrs Claire Illingworth Director
22 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Vine FX Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Vine FX Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09194543 . The registered office is Office 117 The Epicentre, Enterprise Way, Haverhill, Suffolk, CB9 7LR.
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 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:

Leasehold | 25% straight line
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% straight line

2.4. Foreign Currencies
Monetary 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.
2.5. 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 year 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
Vine FX Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
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 asset reflects 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2025: 36)
38 36
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 May 2025 | 48,686 | 1,762 | 44,554 | 1,121,666 | 1,216,668
Additions | - | - | - | 30,210 | 30,210
As at 30 April 2026 | 48,686 | 1,762 | 44,554 | 1,151,876 | 1,246,878
Depreciation
As at 1 May 2025 | 45,806 | 1,019 | 28,733 | 834,862 | 910,420
Provided during the period | 1,926 | 185 | 3,956 | 182,460 | 188,527
As at 30 April 2026 | 47,732 | 1,204 | 32,689 | 1,017,322 | 1,098,947
Net Book Value
As at 30 April 2026 | 954 | 558 | 11,865 | 134,554 | 147,931
As at 1 May 2025 | 2,880 | 743 | 15,821 | 286,804 | 306,248

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 165,604 |  | 168,000
Prepayments and accrued income | 417,133 |  | 181,259
Other debtors | 3,000 |  | -
Corporation tax recoverable assets | 158,667 |  | 72,083
Directors' loan accounts | - |  | 2,264
| 744,404 |  | 423,606

Page 4
Page 5
Vine FX Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,827 |  | 76,211
Bank loans and overdrafts | 3,058 |  | -
Other taxes and social security | 76,497 |  | 42,998
VAT | 118,016 |  | 99,823
Accruals and deferred income | 83,150 |  | 54,365
Directors' loan accounts | 133 |  | -
| 290,681 |  | 273,397

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 48,229 |  | 132,398
Later than one year and not later than five years | - |  | 65,229
| 48,229 |  | 197,627

9. Directors Advances, Credits and Guarantees
Included within prior year debtors and current year creditors are the following loans to directors:

| As at 1 May 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Illingworth | 1,132 | 14,334 | (15,533 ) | - | (67 )
Mrs Claire Illingworth | 1,132 | 14,334 | (15,533 ) | - | (67 )

The above loan is unsecured, interest paid at 2.25% to the company on debit balances over £10,000 and repayable on demand.
Page 5