Acorah Software Products - Accounts Production 19.2.350 false true false 1 November 2024 31 December 2025 31 December 2025 16055917 Mr Haresh Shah Mr Nand-Gopal Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16055917 2024-10-31 16055917 2025-12-31 16055917 2024-11-01 2025-12-31 16055917 frs-core:CurrentFinancialInstruments 2025-12-31 16055917 frs-core:Non-currentFinancialInstruments 2025-12-31 16055917 frs-core:ShareCapital 2025-12-31 16055917 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16055917 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-12-31 16055917 frs-bus:FilletedAccounts 2024-11-01 2025-12-31 16055917 frs-bus:SmallEntities 2024-11-01 2025-12-31 16055917 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-12-31 16055917 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-12-31 16055917 frs-bus:Director1 2024-11-01 2025-12-31 16055917 frs-bus:Director2 2024-11-01 2025-12-31 16055917 frs-countries:EnglandWales 2024-11-01 2025-12-31
Registered number: 16055917
Vistara Hwb Ltd
Unaudited Financial Statements
For the Period 1 November 2024 to 31 December 2025
Vistara Hwb Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Vistara Hwb Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16055917

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,052,083
|  |  | 1,052,083
CURRENT ASSETS
Debtors | 5 | 432,804 |
Cash at bank and in hand |  | 8,922 |
|  | 441,726 |
Creditors: Amounts Falling Due Within One Year | 6 | (145,024 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 296,702
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,348,785
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,537,397 )
NET LIABILITIES |  |  | (188,612 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Profit and Loss Account |  |  | (188,613 )
SHAREHOLDERS' FUNDS |  |  | (188,612)

Page 1
Page 2
Vistara Hwb Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period 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 Haresh Shah Director
25/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Vistara Hwb Ltd
Notes to the Financial Statements
For the Period 1 November 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Vistara Hwb Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16055917 . The registered office is 167-169 Great Portland Street, London, Greater London, W1W 5PF.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investment Property

| 31 December 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | -
Additions | 1,052,083
As at 31 December 2025 | 1,052,083

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 31 December 2025
--- | ---
| £
Cost | 1,052,083

Page 3
Page 4
Vistara Hwb Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
5. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 14,999
Other debtors | 417,805
| 432,804

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 4,637
Other creditors | 129,963
Taxation and social security | 10,424
| 145,024

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

| 31 December 2025
--- | ---
| £
Bank loans | 1,537,397

8. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

9. Related Party Transactions
At the year-end the following balances were outstanding in respect of companies that are related to the reporting entity by virtue of being under common control. These were interest-free and repayable on demand:
Stellenbosch Two Ltd - £1,800 owed by the reporting entity
In accordance with FRS 102 Section 33.1A the company has taken exemption from disclosing transactionsand balances with wholly owned
members of the group.
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